IFRS 5

The above standard describes a discontinued operation as ‘A component part of an entity that has either been disposed of, or is classified as held for sale ‘.
The standard also requires a separate line item disclosure in p&l.

My question sir, if the component part of the entity is disposed of, where is question of profit or loss from discontinued operation? My interperation is that an entity no longer controls an operation that has been disposed of. I can understand the p&l disclosure if the operation was classified as held for sale rather that if it was disposed of.

Kindly advise sir.