The Ténéris group discontinues its Leisure division. Over the year: revenue 2,000,000, expenses 1,780,000, tax on that result 55,000. Measuring the division at fair value less costs to sell produces a pre-tax loss of 80,000, with a tax benefit of 20,000 (case data). Calculate the post-tax operating result, the post-tax measurement loss and the single amount.
- Revenue of the division
- 2,000,000
- Expenses of the division
- 1,780,000
- Tax on the operating result
- 55,000
- Pre-tax measurement loss
- 80,000
- Tax benefit on the measurement loss
- 20,000