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AICPA每日一练之FAR【2016-1-12】

高顿网校2016-01-12 09:41Lynn.yu
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USCPA保姆级入门攻略（全科考点解析+新手必看一本通+备考白皮书），助你快速过

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.

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