一根法棍 · 2025年03月12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.
不选B是因为虽然这个损失由于火灾产生了，但是这部分经营还在，不会因为火灾导致业务终止，是这个意思吗
王园圆_品职助教 · 2025年03月12日
同学你好，请看以下讲义截图，老师基础斑是有专门介绍过discontinued operation的定义及例子的，
最典型的discontinued operation income就是公司已经决定卖出的一个部门或者一个资产，在决定卖出到真正被买方拿走之间依然运转的这段期间产生的收入——同学只要记住这个例子就能知道discontinued operation对应的应该是什么内容了
而本题题干描述的就是正常的生产经营中都有可能遇到的机器损毁的情况，这是在continuing operations中每个公司都可能遇到的情况，所以依然属于continuing operations
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.
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. 火灾导致的财产损失不是属于营业外收支吗，应该是偶然发生的事件呀
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.不是美国准则才被记为continuing operation吗
