MA
2016-12-31 13:10:52 0 举报MA，全称为Master of Arts，是一种高级学术学位，通常需要两年的全日制学习。这个学位专注于艺术，人文学科，社会科学等领域的研究。MA课程通常包括深入的学术研究和一篇论文的撰写。毕业生通常会在教育，研究，咨询，政策制定等领域找到工作。MA学位是许多职业路径的基础，特别是那些需要高级研究和分析技能的职业。总的来说，MA是一个强调批判性思维，独立研究和创新思考的学位。
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Do not calssify as held for sale
No
Yes
Sold
Acquired with a view to resale
Disclose as non-adjusting event after the reporting period (see Chapter 22)
Sale expected within one year?
Available for sale in present condition?
Sale highly probable? consider sub criteria:1. Managment committed to plan2. Active programme to locate the buyer3. Marketed at fair vaule4. Significant change to plan unlikely
Abandoned
Criterial met before the end of the year?
Highly probable that subcriteria met wihtin three monts of purchase
Asset or disposal group to be sold or abandoned?
Classify as held for sale and re-measure and disclose in accordance with HKFRS 5
Criterial met before the end of year?
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