The Results from Operation of a Discontinued Segment Under IFRS

question 85

Multiple Choice

The results from operation of a discontinued segment under IFRS and any gain or loss on disposal or adjustment to fair value of the disposed segment should appear:

• A) in one line on the statement of comprehensive income.
• B) in two lines on the statement of comprehensive income.
• C) in one or two lines on the statement of comprehensive income.
• D) shown as part of other comprehensive income.

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Definitions:

Marginal Analysis

The examination of the costs and benefits of a small (marginal) change in the production of goods or services.

Wheat Farmer

An individual or entity engaged in the cultivation of wheat crops for consumption or sale.

Fertilizer

A chemical or natural substance added to soil to increase its fertility and enhance plant growth.

Marginal Cost

The price of generating an extra unit of a good or service.