Discontinued operations and new FAS 4/2023: Updated approaches to accounting for long-term assets for sale and reporting information on discontinued operations
Introduction. Within their life cycle, some companies can change their business profile and terminate some unprofitable, counterproductive operations. Starting from 2025, organizations must disclose information on discontinued operations in financial statements under the new rules of FAS 4/2023. The...
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| Format: | Article |
| Language: | Russian |
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Perm State University
2025-06-01
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| Series: | Вестник Пермского университета: Серия Экономика |
| Online Access: | https://economics.psu.ru/index.php/econ/article/view/260 |
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