持有待售資產(chǎn)后續(xù)列報是什么_2023年ACCA考試FR知識點

來源：東奧會計在線責(zé)編：田彤2023-04-06 09:36:20

每個人都會碰上低谷的時候，而在這段時間，我們只需要做的事就是，堅持補充能量，尋求方法，然后再好好崛起。今天整理了accaFR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(guān)知識點，具體內(nèi)容如下。

【內(nèi)容導(dǎo)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.

好好努力，你才可能變成自己所想的那種人，走自己想走的那條路。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(xué)需抓緊時間報名。

注：以上內(nèi)容來自王茜老師基礎(chǔ)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(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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