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Nicole Xiang · 2024年12月19日

请问火灾导致损失不能算作unusual or infrequent item吗?

NO.PZ2024011002000014

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.



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