chapter 8 - discontinued operations

Övningen är skapad 2024-09-19 av Makizon. Antal frågor: 7.

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Välj frågor (7)

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Alla Inga

  • What is a disposal group? A CGU
  • How is an asset “held for sale” defined? If the value will be realized through a sale rather than through continuing use
  • How is assets and liabilities held for sale presented in the statement of financial position? Separately from other assets in the balance sheet, on one line
  • What is in general discontinued operations? Give an example A separate line of business
  • How is “highly probable” defined, regarding to when the sale has to be completed? The asset is actively marketed at a reasonable sale price, a completed sale is expected within a year, management is committed to a plan to sell the asset. The assets to be sold are equal to at least a segment in the company is not included in the standard
  • How is discontinued operations presented in the statement of comprehensive income? On a separate line after tax including any gain/loss
  • How is assets held for sale measured? The lower of the carrying amount and fair value

Alla Inga

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Utdelad övning

https://spellic.com/swe/ovning/chapter-8-discontinued-operations.12191125.html

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