What is the objective of CPC 31 and how should non-current assets held for sale be classified? The objective of CPC 31 is to establish the accounti...
What is the objective of CPC 31 and how should non-current assets held for sale be classified?
The objective of CPC 31 is to establish the accounting for non-current assets held for sale and discontinued operations. Non-current assets should be classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.
The objective of CPC 31 is to establish the accounting for current assets held for sale and discontinued operations. Non-current assets should be classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.
The objective of CPC 31 is to establish the accounting for non-current assets held for use and discontinued operations. Non-current assets should be classified as held for use if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.
a) Only item 1 is correct.
b) Only item 2 is correct.
c) Only item 3 is correct.
d) Items 1 and 2 are correct.
e) Items 1 and 3 are correct.
The objective of CPC 31 is to establish the accounting for non-current assets held for sale and discontinued operations. Non-current assets should be classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.
The objective of CPC 31 is to establish the accounting for current assets held for sale and discontinued operations. Non-current assets should be classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.
The objective of CPC 31 is to establish the accounting for non-current assets held for use and discontinued operations. Non-current assets should be classified as held for use if their carrying amount will be recovered principally through a sale transaction rather than through continuing use.
a) Only item 1 is correct.
b) Only item 2 is correct.
c) Only item 3 is correct.
d) Items 1 and 2 are correct.
e) Items 1 and 3 are correct.
💡 1 Resposta
Ed 
A alternativa correta é a letra e) Items 1 and 3 are correct. O objetivo do CPC 31 é estabelecer a contabilidade para ativos não circulantes mantidos para venda e operações descontinuadas. Os ativos não circulantes devem ser classificados como mantidos para venda se seu valor contábil for recuperado principalmente por meio de uma transação de venda, em vez de seu uso contínuo.
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