国际会计准则第35号--中止经营（International Accounting Standard No. thirty-fifth to suspend operations）.docVIP

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国际会计准则第35号--中止经营（International Accounting Standard No. thirty-fifth to suspend operations）.doc

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国际会计准则第35号--中止经营（International Accounting Standard No. thirty-fifth to suspend operations）

国际会计准则第35号--中止经营（International Accounting Standard No. thirty-fifth to suspend operations） International Accounting Standard No. thirty-fifth to suspend operations _ Chinese accounting home financial regulations international accounting standards text International Accounting Standard No. thirty-fifth to suspend operations IAS thirty-fifth 2002-6-24 17:11:00 of the International Accounting Standards Committee [font: small page] [] [Close] print 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. Definition Suspend operation 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 agreement on a date. At the same time, the sales payment may occur in the transfe