怎么去理解掌握ACCA考试Disposal的内容？

大家都知道，ACCA考试的科目较多，学员掌握每科内容的知识点是很关键的。ACCA考试知识点的学员对学员很多关键，那么，怎么去理解掌握ACCA考试Disposal的内容？

理解掌握ACCA考试Disposal的内容并不算是很难，学员跟着网课老师总结的内容，去理解记忆相关的内容，可以更好的掌握一些基础的内容，让学员更好的学习。


1、parent's separate financial statements

fair value of consideration received less carrying amount of investment disposed of profit/loss on disposal

2、group profit/loss on disposal

the basic proforma is as follow:consideration transferred

less: share of consolidated carrying amount at date of disposal net assets at date of disposal goodwill at date of sale less non-controlling interests.

group profit/loss on disposal.

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