Analysis of the single amount

Learning objectives

• Analyse the single amount into revenue, expenses, pre-tax profit or loss, income tax expense and the gain or loss on measurement.L3, L4

Normative references

• IFRS 5 §33Presentation of discontinued operations: a single amount in the statement of comprehensive income (post-tax profit or loss of discontinued operations and post-tax gain or loss recognised on measurement to fair value less costs to sell or on disposal); an analysis of that amount in the statement or in the notes; the net cash flows attributable to the operating, investing and financing activities of those operations in the statement of cash flows or in the notes; the amount attributable to owners of the parent.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

3 questions

• Hexal's trading business, discontinued during the year, has revenue of {revenue} and expenses of {expenses}. The tax effect is a tax benefit of {tax_benefit} (case datum). Calculate the post-tax loss to show in the analysis of the single amount, expressed as a positive amount.L3
• About the analysis of the single amount for discontinued operations, which statement is consistent with IFRS 5?L3
• The Ténéris group discontinues its Leisure division. Over the year: revenue {revenue}, expenses {expenses}, tax on that result {operating_tax}. Measuring the division at fair value less costs to sell produces a pre-tax loss of {remeasurement_loss_before_tax}, with a tax benefit of {tax_on_remeasurement} (case data). Calculate the post-tax operating result, the post-tax measurement loss and the single amount.L4