The Resource Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
Resource Information
The item Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the cross-border transfer of a branch as a discontinued operation of an operating segment. The transfer of a PE, such as a branch, will be classified as a "discontinued operation" in the light of IFRS no. 5. Previously, if the set of assets and liabilities forming part of an operating segment is classified by the central entity or headquarters as "held for sale", then the whole will also be considered as a "discontinued operation", even if the transmission has not yet been consummated
- Language
- eng
- Label
- Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
- Title
- Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
- Language
- eng
- Summary
- This article discusses the cross-border transfer of a branch as a discontinued operation of an operating segment. The transfer of a PE, such as a branch, will be classified as a "discontinued operation" in the light of IFRS no. 5. Previously, if the set of assets and liabilities forming part of an operating segment is classified by the central entity or headquarters as "held for sale", then the whole will also be considered as a "discontinued operation", even if the transmission has not yet been consummated
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2019), no. 5 ; p. 67-92
- http://library.link/vocab/creatorName
- Miguel Canuto, E. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- entity classification
- branch
- IFRS
- PE
- accounting
- Label
- Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
- Label
- Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transmisi%C3%B3n-internacional-de-una-sucursal-como/o6erSuHMeeM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transmisi%C3%B3n-internacional-de-una-sucursal-como/o6erSuHMeeM/">Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transmisi%C3%B3n-internacional-de-una-sucursal-como/o6erSuHMeeM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transmisi%C3%B3n-internacional-de-una-sucursal-como/o6erSuHMeeM/">Transmisión internacional de una sucursal como "operación discontinuada" de un segmento operativo = Cross-border transfer of a branch as a discontinued operation of an operating segment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
