Mia · 2023年10月23日
NO.PZ2023081403000021
问题如下：
Q. 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 is correct. 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.
不是美国准则才被记为continuing operation吗
王园圆_品职助教 · 2023年10月23日
同学你好，首先，你要明白，讲义上给的只是一个美国准则和IFES下建议的I/S表列示准则，但不是一定必须要这么列示的，也就是公司可以根据自己的习惯给不同的费用起不同的名字的，所以IFRS下也可以有continuing operations、discontinued operations这种分类
其次，我们就题目本身来论，因为discontinued operations是有严格定义的，一定指的是公司将一项不用的资产从决定处置到真正处置之间的收入归为这项里，而资产由于大火产生的损毁肯定不属于discontinued operations的定义，所以本题B肯定不能选
而C是OCI的内容，也是有严格限定的，资产由于大火产生的损毁也不属于该项的范围，所以C也不能选（可以参考以下以前年度讲义关于OCI的截图）
那最后只能选A哦——资产损毁属于资产减值损失，本质依然是属于公司持续经营中会遇到的一种损失，所以A的归类是唯一正确的
NO.PZ2023081403000021 问题如下 Q. Unr IFRS, a loss from the struction of property in a fire woulmost likely classifieas: A.continuing operations. B.scontinueoperations. C.other comprehensive income. A is correct. A fire minfrequent, but it woulstill part of continuing operations anreportein the profit anloss statement. scontinueoperations relate to a cision to spose of operating vision. 好像在讲义没有看到相关内容
NO.PZ2023081403000021问题如下Q. Unr IFRS, a loss from the struction of property in a fire woulmost likely classifieas:A.continuing operations.B.scontinueoperations.C.other comprehensive income.A is correct. A fire minfrequent, but it woulstill part of continuing operations anreportein the profit anloss statement. scontinueoperations relate to a cision to spose of operating vision.Other comprehensive income指哪些
