Discontinued operations在CFA考試中是怎樣的?考生備考中是要掌握這些知識(shí)的,考生是不是不了解?今天一起學(xué)習(xí)這個(gè)知識(shí)點(diǎn)!

【含義】A discontinued operation is one that management has decided to dispose of, but either has not  yet done so, or has disposed of in the current year after the operation had generated income or  losses.

指的是公司準(zhǔn)備賣(mài)掉部分資產(chǎn)但是尚未賣(mài)掉,或者年中賣(mài)掉前已經(jīng)產(chǎn)生了經(jīng)營(yíng)損益。

決定賣(mài)掉資產(chǎn)的日期稱(chēng)為Measurement date

實(shí)際賣(mài)掉資產(chǎn)的日期稱(chēng)為Actual disposal date

兩者之間的期間稱(chēng)為Phase-out perio


【處理方法】Below the line, after-tax線下以稅后金額列示

【包含內(nèi)容】Any income or loss during the phase-out period from disposing assets. 待處置資產(chǎn)在退出期內(nèi)產(chǎn)生的損益。

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