Yakub02
Banned
Presentation and disclosure of discontinued operations
Presentation in the statement of profit or loss The following must be disclosed for discontinued operations: a single amount on the face of the statement of profit or loss comprising the total of: the post-tax profit or loss of discontinued operations; and the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. an analysis of this single amount: the revenue, expenses and pre-tax profit or loss of discontinued operations; the related income tax expense; the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation; and the related income tax expense.
The analysis may be presented in the notes or on the face of the statement of profit or loss. (If presented on the face of the statement of profit or loss it must be presented in a section identified as relating to discontinued operations)
The analysis is not required for disposal groups that are newly acquired subsidiaries that are classified as held for sale on acquisition. the net cash flows attributable to the operating, investing and financing activities of discontinued operations.
Presentation in the statement of profit or loss The following must be disclosed for discontinued operations: a single amount on the face of the statement of profit or loss comprising the total of: the post-tax profit or loss of discontinued operations; and the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. an analysis of this single amount: the revenue, expenses and pre-tax profit or loss of discontinued operations; the related income tax expense; the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation; and the related income tax expense.
The analysis may be presented in the notes or on the face of the statement of profit or loss. (If presented on the face of the statement of profit or loss it must be presented in a section identified as relating to discontinued operations)
The analysis is not required for disposal groups that are newly acquired subsidiaries that are classified as held for sale on acquisition. the net cash flows attributable to the operating, investing and financing activities of discontinued operations.
