CERTYNEX IFRS ACADEMY

The Rivarel group presents a discontinued operation whose post-tax result is a profit of €140,000 and whose measurement at the lower amount led to a post-tax loss of €50,000. Which presentation is consistent with IFRS 5?

Two separate lines within continuing operations: a profit of €140,000 and a loss of €50,000.

A single amount of €190,000, the measurement loss being added to the profit and shown separately in the notes.

No amount in the income statement; the discontinued operation appears through its related assets and liabilities in the balance sheet.

A single amount of €90,000 in the income statement, analysed in the notes or in the income statement.