non-currentassetsheldforsaleanddiscontinuedoperations(编辑修改稿)内容摘要：
ment loss should normally be charged to SCI – an entity shall recognise a gain for any subsequent increase in fair value less costs to sell of an asset, but not in excess of the cumulate impairment loss that has been recognised. • Presentation – separately on the face of the SFP, among current assets. F7 6 Test1, p264 Continued • Disclosures – description of the noncurrent asset or disposal group – description of facts and circumstances of the sale (disposal) and the expected timing – impairment losses and reversals, if any, and where in the statement of prehensive ine they are recognised – if applicable, the reportable segment in which the noncurrent asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments F7 7 Discontinued Operation • A ponent of an enterprise that either has been disposed of, or is classified as held for sale – represents a separate major line of business or geographica。阅读剩余 0%
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