disposal group

趙子卿321 發(fā)布于：2020-10-16 15:06:00 瀏覽243次   ACCA SBR
老師，我看到disposal group的定義是a group of assets possibly with some associated liabilities which an entity intends to dispose of in a single transaction. 同時(shí)我在NCA to be abandoned的定義是operations that are to be abandoned or wound down gradually cannot be classified as held for sale because their carrying amounts will not be recovered principally through a sale transaction. 然后又有例子說this includes NCA or disposal groups that are to be used to the end of their economic life or closed rather than sold. 我想問的是disposal group應(yīng)該是一定要劃分為asset held for sale的吧？因?yàn)閐isposal group是要賣掉的。又為什么會在NCA to be abandoned里面呢？還有那個(gè)例子舉得是不是前后矛盾了？因?yàn)閐isposal group就是要賣掉，是不可能to be used to the end of their economic life or close rather than sold的啊。
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名師解答

XinWenCao 發(fā)布于2020-10-17 09:30:34

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