小编导读： USCPA美国注册会计师，是由AICPA美国注册会计师协会颁发，是全球财会证书中含金量*6的证书之一，因其具备全球签字权，可换全球八个国家的会计资格证而成为全球使用范围最广的财会证书。
Assume a firm elects early adoption of ASU 2014–08 related to discontinued operations. The following disposal could qualify as a discontinued operation:
A. Disposal of a component of an entity that is similar in nature to other components but has operations and cash flows distinguishable from the rest of the entity.
B. Disposal of a component of an entity due to a major change in business strategy.
C. Disposal of a small component of an entity within the current business strategy.
D. Disposal of a component of an entity with distinguishable operations and cash flows from the rest of the entity.
Answer:B
A is incorrect because discontinued operations must represent a strategic shift or major operating impact. Similar operations do not qualify.
B is correct because discontinued operations must represent a strategic shift or major operating impact
C is  incorrect because discontinued operations must represent a strategic shift or major operating impact. Small components with similar business strategies do not qualify.
D is incorrect because discontinued operations must represent a strategic shift or major operating impact. Similar operations do not qualify. The information does not allow to determine if the disposal resulted from a new strategy or if the component was a major part of the company