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