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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• Miguel Canuto, E. de

Subject

• IFRS
• PE
• accounting
• branch
• entity classification

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

Geographic coverage

• European Union
• Europe

Language note

Spanish