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Hi.
Does the partial disposal which result in loss of control constitute to a discontinued operation? For example, parent hold 70% before and sell 30% ,remain only 40% of subsidiary.IFRS 5 is not clear on this point.
If you lose control (70 to 40), I think most commentators would see it as a discontinuance.
So it will be present as a single line item in the SOPL as a discontinued operation if satisfied the criteria? And there is 3 criteria and is it to will only need to hit ANY of it to be classified as discountined operations?
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