中级财务会计李琦北京大学ch03资料.ppt

2 4 2 2 A component of a company involves operations and cash flows that can be clearly distinguished, operationally and for financial purposes, from the rest of the company. A component may be a subsidiary, an operating segment or an asset group. Discontinued Operations If a component of an entity has either been disposed of or classified as held for sale,we report the results of its operations separately in discontinued operations if two conditions are met: The operations and cash flows of the component have been(or will be) eliminated from the ongoing operation. The entity will not have any