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日期:2025-06-22
When a company sells or decides to sell a business component or unit, it reports the income or loss from the operations of the unit separate from its other operations on its income statement. This shows financial statement users that this income will no l...
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日期:2025-06-24
Discontinued operations can range from a certain product line to an entire line of business. When operations are discontinued, this is reported on the company's ......
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日期:2025-06-23
On hold. Originally a joint IASB-FASB project to develop a common definition of, and common disclosures about, discontinued operations. This project is ......
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日期:2025-06-22
2014年5月1日 - The standard expands the disclosures for discontinued operations and ... to develop an improved definition of a discontinued operation....
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日期:2025-06-23
How to report the results of discontinued operations....
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日期:2025-06-24
Reporting Discontinued Operations. Last updated on April 11, 2014. Please refer to the Current Technical Plan for information about the expected release dates ......
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日期:2025-06-17
2014年4月11日 - The FASB revised the threshold for reporting a discontinued operation and changed many disclosures about disposals....
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日期:2025-06-23
The accounting for business combinations (ASC 805), discontinued operations, divestitures, and related topics impairments and segment reporting continue to ......