discontinued operation

Article ID: 1936
Last updated: 14 Feb, 2022

A component of an entity that either has been disposed of or is classified as held for sale and:

  1. represents a separate major line of business or geographical area of operations,
  2. is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or
  3. is a subsidiary acquired exclusively with a view to resale.

(According to International Accounting Standards IFRS 5)

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Article ID: 1936
Last updated: 14 Feb, 2022
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Ngày đăng: 14 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 14 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
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