{"title":"规模很重要：次要的非连续性业务何时成为主要业务？","authors":"Mattheus Theodorus Mey","doi":"10.1080/10291954.2024.2334142","DOIUrl":null,"url":null,"abstract":"Purpose: This paper explores the thresholds that firms apply when classifying discontinued operations in accordance with the requirement in IFRS 5 Non-current Assets Held for Sale and Discontinued ...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"204 1","pages":""},"PeriodicalIF":1.1000,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Size matters: When do minor discontinued operations become major?\",\"authors\":\"Mattheus Theodorus Mey\",\"doi\":\"10.1080/10291954.2024.2334142\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: This paper explores the thresholds that firms apply when classifying discontinued operations in accordance with the requirement in IFRS 5 Non-current Assets Held for Sale and Discontinued ...\",\"PeriodicalId\":43731,\"journal\":{\"name\":\"South African Journal of Accounting Research\",\"volume\":\"204 1\",\"pages\":\"\"},\"PeriodicalIF\":1.1000,\"publicationDate\":\"2024-04-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"South African Journal of Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/10291954.2024.2334142\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"South African Journal of Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10291954.2024.2334142","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Size matters: When do minor discontinued operations become major?
Purpose: This paper explores the thresholds that firms apply when classifying discontinued operations in accordance with the requirement in IFRS 5 Non-current Assets Held for Sale and Discontinued ...
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