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IFRS5 S Foundation Presentation and disclosure
An entity shall present and disclose information that enables users of the financial statements to evaluate the financial effects of discontinued operations and disposals of non-current assets (or disposal groups).Presenting discontinued operations
Acomponent of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the restof the entity.In other words, a component of anentity will havebeen acash-generating unit or a group of cash-generating units while being held for use.
A discontinued operation is a component of an entity that either has beendisposed of, or is classified as held for sale, and(a)represents aseparatemajorlineof businessorgeographicalareaof operations,(b)is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or(c)is a subsidiary acquired exclusively with a view to resale. An entity shall disclose:(a)a single amount in the statement of comprehensive income comprising the total of:(i)the post-tax profit or loss of discontinued operations and(ii)the post-tax gain or loss recognised on the measurement to fair valueless costs to sell or on the disposal of the assets or disposal group(s)constituting the discontinued operation.(b)an analysis of the single amount in (a) into:(i)the revenue, expenses and pre-tax profit or loss of discontinued operations;(ii)the related income tax expense as required by paragraph 81(h) of IAS 12;(iii)the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation; and(iv)the related income tax expense as required by IAS 12. The analysis may be presented in the notes or in the statement ofcomprehensive income.If it is presented in the statement of comprehensiveincome it shall be presented in a section identified as relating to discontinued operations, ie separately from continuing operations.The analysisis not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition.
