1、官方参考书课后习题P245-Q17:
When a company buys shares of its own stock to be held in treasury, it records a reduction in:
B. both assets and shareholders’ equity
问题:
1、为何库存股份会减少所有者权益?
2、购买自己公司的股票后,现金减少,但是库存股做为资产的价值没有减少,为什么会造成总资产减少?
2、官方参考书课后习题P191-Q18
Under IFRS, a loss from the destruction of property in a fire would most likely be classified as:
A. continuing operations
对于持续业务、非正常或偶然项目和特殊项目,感觉无法区别,是否可以请老师详细讲解一下,最好举几个小例子
多谢!!