CERTYNEX IFRS ACADEMY

A period after the disposal of a discontinued operation, an adjustment arises on an amount previously presented in discontinued operations (for example a revised indemnity). How is it classified?

In continuing operations, because the business is now sold and no longer exists.

In other comprehensive income, because it is a revision of an estimate.

In opening equity, with a full restatement of prior periods.

In discontinued operations, like the original amount to which it relates.