Discontinued OperationsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Discontinued OperationsThis topic has 1 reply, 2 voices, and was last updated 5 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts February 18, 2019 at 6:13 pm #505655 jordanstephens71MemberTopics: 1Replies: 0☆What are the effects of a discontinued operation on earrings per share?From what I understand they are not subtracted from a basic earnings per share calculation but are deducted from a diluted earnings per share calculation?Am I understanding this correctly February 20, 2019 at 9:17 pm #505935 P2-D2KeymasterTopics: 4Replies: 7027☆☆☆☆☆Hi,The figure we use for EPS is the profit for the year, which is a combination of the continuing and discontinued operations profits.The only two areas you need to know for FR with regards to diluted EPS are for share options and convertible loan stock.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In