Cash flows of the discontinued operation

Learning objectives

• Identify the net cash flows of discontinued operations (operating, investing and financing activities) to be presented in the statement of cash flows or in the notes.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.

1 question

• Which statement is consistent with IFRS 5 for the information on the cash flows of a discontinued operation?L3