持有待售資產(chǎn)初始確認是什么_2023年ACCA考試FR知識點
及時當勉勵，歲月不待人。2023年6月acca報名已經(jīng)開始，同學們需在晚期報名截止前完成報名繳費。今天整理了FR科目Initial measurement of Non-current assets held for sale/disposal group(持有待售資產(chǎn)初始確認)相關知識點，具體內(nèi)容如下。
【內(nèi)容導航】
Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認
【知識點】
Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認
Initial measurement of Non-current assets held for sale/disposal group-持有待售資產(chǎn)初始確認
A non-current asset (or disposal group) that is held for sale should be measured at the lower of its carrying amount and fair value less costs of disposal.
An impairment loss should be recognised where fair value less costs of disposal is lower than carrying amount.
所謂努力，就是主動而有目的的活動。以上就是為大家整理的FR科目考試知識點了，2023年6月acca考試報名已開始，想要參加考試的同學需抓緊時間報名。
注：以上內(nèi)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(zhuǎn)載)
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