What is the objective of CPC 31?
a) To establish the accounting of non-current assets held for sale and the presentation and disclosure of discont...
What is the objective of CPC 31?
a) To establish the accounting of non-current assets held for sale and the presentation and disclosure of discontinued operations. b) To establish the accounting of current assets held for sale and the presentation and disclosure of discontinued operations. c) To establish the accounting of non-current assets held for use and the presentation and disclosure of discontinued operations.
O objetivo do CPC 31 é estabelecer a contabilidade dos ativos não circulantes mantidos para venda e a apresentação e divulgação das operações descontinuadas. A alternativa correta é a letra "a".
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