A reconciliation of the major classes of line items constituting the pretax profit or loss (or change in net assets for a not-for-profit entity) of the discontinued operation that are disclosed in the notes to financial statements to the after-tax profit or loss of the discontinued operation that is presented on the face of the statement where net income is reported (or statement of activities for a not-for-profit entity) for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).A reconciliation of the major classes of assets and liabilities of the discontinued operation classified as held for sale that are disclosed in the notes to financial statements to total assets and total liabilities of the disposal group classified as held for sale that are presented separately on the face of the statement of financial position for the initial period in which the disposal group is classified as held for sale and for all prior periods presented in the statement of financial position.If the discontinued operation includes a noncontrolling interest, the pretax profit or loss (or change in net assets for a not-for-profit entity) attributable to the parent for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).The depreciation, amortization, capital expenditures, and significant operating and investing noncash items of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).The total operating and investing cash flows of the discontinued operation for the periods in which the results of operations of the discontinued operation are reported in the statement where net income is reported (or statement of activities for a not-for-profit entity).The major classes of line items constituting the pretax profit or loss (or change in net assets for a not-for-profit entity) of the discontinued operation for the periods in which the results of operations of the discontinued operation are presented in the statement where net income is reported (or statement of activities for a not-for-profit entity).The amendments in this Update require additional disclosures about discontinued operations, including: Loans and investments (post ASU 2016-13 and ASC 326) Transfers and servicing of financial assets Revenue from contracts with customers (ASC 606) Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12)Įquity method investments and joint ventures Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differencesīusiness combinations and noncontrolling interests
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