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Which of the Following Criteria for Determining a Discontinued Operation

Question 94

Multiple Choice

Which of the following criteria for determining a discontinued operation is the same for IFRS as for U.S. GAAP?


A) the definition of a discontinued operation
B) the definition of a component of an entity
C) the need for the discontinued operation to represent a strategic shift
D) the requirement for the discontinued operation to be a part of a single coordinated disposal plan

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