Information Concerning the Termination of Activities
4. For the purposes of this Policy, information on discontinued operations refers to information disclosing a part of the organization's activities (such as an operational or geographic segment, its part or a combination of segments) related to the production of goods, sale of products, performance of works, and provision of services, which can be separated operationally and/or functionally for the purposes of preparing financial statements and, in accordance with the decision adopted by the organization, is subject to discontinuation.
Suspension of part of the organization's activities without intent to discontinue it is not considered or disclosed in financial statements as discontinued operations.
Source: Order of the Ministry of Finance of the Russian Federation dated 02.07.2002 No. 66n (as amended on 08.11.2010) "On Approval of the Policy on Accounting 'Information on Discontinued Operations' PBU 16/02" (Registered by the Ministry of Justice of the Russian Federation on 02.08.2002 No. 3655)
Понятие «информация по прекращаемой деятельности» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | информации по прекращаемой деятельности | информаций по прекращаемой деятельности |
| Д | информации по прекращаемой деятельности | информациям по прекращаемой деятельности |
| В | информацию по прекращаемой деятельности | информации по прекращаемой деятельности |
| Т | информацией по прекращаемой деятельности | информациями по прекращаемой деятельности |
| П | информации по прекращаемой деятельности | информациях по прекращаемой деятельности |