IFRS 5Chapter 5Lesson 2
Presenting discontinued operations: single amount, analysis and comparatives
Step 1 of 7Learning objectives
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Discontinued operations are presented as a single amount in the income statement, analysed in the notes or in the income statement, with restatement of comparative periods.
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Learning objectives
- Calculate the single amount of discontinued operations.
- Present the analysis of that amount and restate the comparatives.
- Place the cash-flow information and the separate income statement.