What is the purpose of the CPC 31 in accounting? I - To establish the criteria for the recognition, measurement, presentation, and disclosure of n...
What is the purpose of the CPC 31 in accounting?
I - To establish the criteria for the recognition, measurement, presentation, and disclosure of non-current assets held for sale and discontinued operations.
II - To establish the criteria for the recognition, measurement, presentation, and disclosure of impairment losses on non-current assets.
III - To establish the criteria for the recognition, measurement, presentation, and disclosure of property for investment.
IV - To establish the criteria for the recognition, measurement, presentation, and disclosure of the reversal of non-current assets.
a) Only I and II are correct.
b) Only I, II, and IV are correct.
c) Only II, III, and IV are correct.
d) I, II, III, and IV are correct.
I - To establish the criteria for the recognition, measurement, presentation, and disclosure of non-current assets held for sale and discontinued operations.
II - To establish the criteria for the recognition, measurement, presentation, and disclosure of impairment losses on non-current assets.
III - To establish the criteria for the recognition, measurement, presentation, and disclosure of property for investment.
IV - To establish the criteria for the recognition, measurement, presentation, and disclosure of the reversal of non-current assets.
a) Only I and II are correct.
b) Only I, II, and IV are correct.
c) Only II, III, and IV are correct.
d) I, II, III, and IV are correct.
💡 1 Resposta
Ed 
O objetivo do CPC 31 na contabilidade é estabelecer critérios para o reconhecimento, mensuração, apresentação e divulgação de ativos não circulantes mantidos para venda e operações descontinuadas. Portanto, a alternativa correta é a letra a) Apenas I e II estão corretas.
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