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会计准则42号：持有待售非流动资产的会计处理详解
企业会计准则 持有待售 非流动资产 子公司 会计处理 处置组 终止经营
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上述回答依据的企业会计准则是《企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》，该准则规定了如何对持有待售的子公司或非流动资产进行会计处理。

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