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Discontinued Operations
Components of a business that have been sold or otherwise disposed of, and which are reported separately in the financial statements to give a clear view of ongoing operations.
Disposal Group
A set of assets and possibly liabilities that a company plans to dispose of in a single transaction or plan.
IFRS Rules
The set of international accounting standards issued by the International Accounting Standards Board (IASB) that dictate how particular types of transactions and other events should be reported in financial statements.
U.S.GAAP
The Generally Accepted Accounting Principles in the United States, a framework of accounting standards, principles, and procedures used to compile financial statements.
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