discontinued operations是否属于gain or loss的范围？

嗨，努力学习的PZer你好：

discontinued operations属于gain or loss的范围

关于gain or loss的定义，教材76页是这么表述的：

• Net income also includes gains and losses, which are increases and decreases in economic benefits, respectively, which may or may not arise in the ordinary activities of the business.

discontinued operations也是NI的来源之一，因此也是gain or loss的范围。

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努力的时光都是限量版，加油！

嗨，努力学习的PZer你好：

discontinued operations产生的收益或者损失也是gain or loss的范围内。但是在财务报表上需要被分开列示。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！