If the Entity Has a Discontinued Operation, Then It Must

question 45

Multiple Choice

If the entity has a discontinued operation, then it must also calculate and disclose the:

• A) the basic and diluted earnings per share ratios for the discontinued operation in the statement of profit or loss and other comprehensive income.
• B) the basic earnings per share ratio only for the discontinued operation in the statement of profit or loss and other comprehensive income.
• C) the diluted earnings per share ratio only for the discontinued operation in the statement of profit or loss and other comprehensive income.
• D) the basic and diluted earnings per share ratios for the discontinued operation in the statement of profit or loss and other comprehensive income only if the discontinued operation contributed a profit in the current reporting period

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Definitions:

Primary Storage

The main area in a computer where data is stored for quick access by the CPU, often referred to as RAM (Random Access Memory).

Cache Memory

A small, faster type of volatile computer memory that provides high-speed data access to a processor and stores frequently used computer programs, applications, and data.

RAM

Random Access Memory, a form of computer memory that can be read and changed in any order, typically used to store working data and machine code.

ROM

Read-Only Memory, a type of non-volatile storage medium that is programmed with permanent data and instructions that cannot be modified.