持有待售資產(chǎn)后續(xù)列報是什么_2022年ACCA考試FR知識點

來源：東奧會計在線責編：田彤2022-09-16 09:19:01

才華是刀刃，辛苦是磨刀石，再鋒利的刀刃，若日久不磨，也會生銹。12月ACCA考試報名已經(jīng)于8月9日開始，尚未完成報名的同學們請抓緊時間。今天整理了FR科目Presentation of Non-current assets held for sale/disposal group(持有待售資產(chǎn)后續(xù)列報)相關知識點，具體內容如下。

【內容導航】

Presentation of Non-current assets held for sale/disposal group-持有待售資產(chǎn)后續(xù)列報

【知識點】

Presentation of Non-current assets held for sale/disposal group-持有待售資產(chǎn)后續(xù)列報

A non-current asset (or disposal group) classified as held for sale should be presented separately from other assets in the statement of financial position. The liabilities of a disposal group should be presented separately from other liabilities in the statement of financial position.

Assets and liabilities held for sale should not be offset.

IFRS 5 requires non-current assets or disposal groups held for sale to be shown as a separate component of current assets/current liabilities.

讀的書愈多，就愈親近世界，愈明了生活的意義，愈覺得生活的重要。以上就是為大家整理的FR科目考試知識點了，12月ACCA考試時間已經(jīng)公布，請各位同學據(jù)此調整學習計劃，爭取一次通過ACCA考試。

注：以上內容來自王茜老師基礎精講班第43講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)

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