non-currentassetsheldforsaleanddiscontinuedoperations-資料下載頁(yè)
2025-08-12 20:47本頁(yè)面
【導(dǎo)讀】Examples. Restructuring. use.forsale.Measurement. Presentation. Disclosures
【正文】 e, expenses and pretax profit or loss of discontinued operations – the related ine tax expense – the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation – the related ine tax expense F7 11 Test2, p267 Presentation in SCF ? the cash flows attributable to the operating, investing and financing activities of discontinued operations must be disclosed on the face or in notes. F7 12 Additional disclosure ? a description of the noncurrent asset (or disposal group) ? a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal. ? the industry and geographical segment in which the noncurrent asset (or disposal group) is presented. F7 13 Exercises ? Dec10 5 ? Dec06 5a ? Dec03 2note(vi) ? Pilot01 5c F7 14
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