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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › discontinued operation
Items which are to be abandoned do not meet the criteria for being a discontinued operation.
sir could you elaborate on this? precisely because the item will be abandoned that we should recognise it as a discontinued operation.
It is what it says it is. If you plan to abandon an old quarry – it is not discontinued. You will probably be arrested by the police but we are only worried about the accounting.
