USGAAP下终止经营是哪个具体准则
US GAAP下关于终止经营的报告主要遵循ASC 205-20-600, "Presentation of Financial Statements: Presentation of Discontinued Operations"。这个准则要求企业在财务报表中将终止经营的业绩在损益表的单独部分进行报告，并扣除所得税影响。
Understanding US GAAP's ASC 205-20-600: The Guideline for Reporting Discontinued Operations in Financial Statements
