国际会计准则---中止经营（The international accounting standards, to suspend operations）.docVIP

下载本文档

3
0
约2.13万字
约 17页
2017-08-16 发布于河南
举报
版权申诉

国际会计准则---中止经营（The international accounting standards, to suspend operations）.doc

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

国际会计准则---中止经营（The international accounting standards, to suspend operations）

国际会计准则---中止经营（The international accounting standards, to suspend operations） The international accounting standards, to suspend operations IAS thirty-fifth revised in 1999 The code in bold indicate the paragraph, should be in this standard background information and guidelines for the implementation of the international accounting standards and the content of the announcement read together. The international accounting standards are not intended to apply to important projects (see paragraph twelfth of the preface) objective The purpose of this guideline is to suspend business specific reporting information principle, to suspend operations by distinguishing and sustainable management of information, improve the ability of users of financial statements for the prediction of the profitability and financial condition, cash flow. Range All suspend operations 1. this standard applies to all enterprises. The definition of business suspension The 2. part refers to the suspension of business enterprises that meet the following conditions: (1) according to a separate plan, firm on the part of the overall disposal (such as in a single transaction to sell the parts or other enterprises to change into the ownership of the part of the shares to corporate shareholders), or on the part of the disposal of assets (such as itemized itemized and settlement of the part of the debt), or through the waste to terminate this part; (2) this part represents an independent business or a major business area; (3) financial report, this part can be distinguished from other business. 3. according to the definition of conditions (1) (second (1) of the regulations, can be integrated or itemized disposal to cease trading, but is normally an overall plan to suspend part of the whole. The 4. part of the overall enterprise sale, may result in net profits, may also be a net loss. The suspension of operation, although its ownership and control in May after the actual transfer, but only signed a binding ag