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Kokonoi Hajime · 2023年09月12日

我知道IFRS把这种算作continuing operation,但他们不是同时把这种计入OCI吗,为什么选A不选c

NO.PZ2023020602000032

问题如下:

Under IFRS, a loss from the destruction of property in a fire would most likely be classified as:

选项:

A.continuing operations. B.discontinued operations. C.other comprehensive income.

解释:

A fire may be infrequent, but it would still be part of continuing operations and reported in the profit and loss statement. Discontinued operations relate to a decision to dispose of an operating division.

如题

1 个答案

王园圆_品职助教 · 2023年09月12日

同学你好,你记错了哦,请看以下讲义OCI包含的项目,OCI中是不包含公司损毁一项固定资产导致的损失的哦