讲义里说,G/L arising from selling an asset 是属于unusual or infrequent items。
但discontinued operations知识点里也是以卖一条生产线为例在讲解。
所以卖一条生产线到底是属于unusual or infrequent items还是属于discontinued operations?
是不是可以理解为,卖出asset这笔交易所产生的Gain / Loss是属于unusual or infrequent items,而在卖出生产线的phase our period,产线所产生的income是属于discontinued operations?