Menu
Home
Advertise
Forums
Search forums
What's new
Unread posts
Latest activity
Earn Money
Review Website/Apps
Passive Income
Money apps
Paid Survey
Stock
Forex
Real estate
Paid to write
Social Media Monetization
Crytocurrency
Bitcoin (BTC)
Ethereum (ETH)
Crypto Exchange
Mining
Crypto Faucet / Airdrops
Binance
Business
Business strategy
Funding a business
Marketing
Digital Marketing
Social media marketing
Email marketing
Brand management
Personal Finance
Money Saving
Personal loan
Retirement
Debt help
Savings for Students
Tax relief
Insurance
Car Insurance
Life Insurance
Liability Insurance
Home Insurance
Health Insurance
Disability Insurance
FAQ
Log in
Register
What's new
Search
Search
Search titles only
By:
Search forums
Menu
Log in
Register
Install the app
Install
Home
Forums
Money Making Forums
Business Ideas Forum
Funding a business
Disclosure of discontinued operations
JavaScript is disabled. For a better experience, please enable JavaScript in your browser before proceeding.
You are using an out of date browser. It may not display this or other websites correctly.
You should upgrade or use an
alternative browser
.
Reply to thread
Message
[QUOTE="Yakub02, post: 309942, member: 94426"] [B]Presentation and disclosure of discontinued operations[/B] 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. [/QUOTE]
Insert quotes…
Verification
Post reply
Home
Forums
Money Making Forums
Business Ideas Forum
Funding a business
Disclosure of discontinued operations
Top