Discontinued operations在CFA考试中是怎样的？考生备考中是要掌握这些知识的，考生是不是不了解？今天一起学习这个知识点！

【含义】A discontinued operation is one that management has decided to dispose of, but either has not  yet done so, or has disposed of in the current year after the operation had generated income or  losses.

指的是公司准备卖掉部分资产但是尚未卖掉，或者年中卖掉前已经产生了经营损益。

决定卖掉资产的日期称为Measurement date

实际卖掉资产的日期称为Actual disposal date

两者之间的期间称为Phase-out perio


【处理方法】Below the line, after-tax线下以税后金额列示

【包含内容】Any income or loss during the phase-out period from disposing assets. 待处置资产在退出期内产生的损益。

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