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Thuật ngữ IFRS: Discontinued operation
Hoạt động bị chấm dứt/ hoạt động không tiếp tục
Chuẩn mực liên quan:
TDC
Ngày gửi: 20/09/2019
Lượt xem: 948
Cập nhật: 29/11/2024
Discontinued operation là gì?
Discontinued operation (Hoạt động bị chấm dứt/ hoạt động không tiếp tục) được định nghĩa là Một bộ phận của đơn vị đã được thanh lý hoặc được phân loại là giữ để bán, và:
(a) là một lĩnh vực kinh doanh hoặc một khu vực hoạt động địa lý chính yếu và riêng biệt;
(b) là một phần của một kế hoạch điều phối nhằm bán lĩnh vực kinh doanh hay khu vực hoạt động địa lý chính yếu và riêng biệt; hoặc
(c) là một công ty con được mua với mục đích duy nhất là để bán lại.
XEM THÊM CÁC THUẬT NGỮ KHÁC: