Profit From Discontinued Operations
From Open Risk Manual
Contents
Definition
Profit From Discontinued Operations. The profit (loss) from discontinued operations.
Discontinued operation is a component of an entity that either has been disposed of or is held for sale, and that: \
- (a) represents a separate major line of business or geographical area of 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.
[Refer: Profit (loss)]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Profit (loss) from discontinued operations
- Common Initials:
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 2
- IFRS References: [1]
References
- ↑ IFRS for SMEs5.5e[2015-12-01]Disclosure
