In which of following statement an entity shows its results of discontinued operation? i- Comprehensive Income ii- Balance Sheet i- Changes in Equity

Discontinued operations are those which have been disposed of or are held for sale. Their results are separately disclosed within the statement of comprehensive income (income statement) and their cash flows are separately disclosed within the statement of cash flows (cash flow statement).

statement of comprehensive income

Discontinued operation are disclosed either in notes or statement of comprehensive income distinct from continuing operations.

IFRS5

Entities shows its results of discontinued operations in a separate income statement category ( Comprehensive income )

I agree with Aziz ur Rehman Rana

comprehensive income (a seperate line in the income statement)