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Dear sir, if a segment is disposed of in a year will we separate out continuing segments for the whole year profit and non -continuing segment till the date we dispose or is the whole year for non-continuing segment? My other question is do we also have to show the effect on the comparatives like in the example you did for 2016?
Hi,
If we have disposed of the operation then we would only have results up to the sate of disposal, there wouldn’t be any results to include after the disposal as the operation has now been sold. So, it would be up to the date of disposal that we include the results.
Yes, we would disclose the prior year figures related to the discontinued operation separately in the notes to the accounts.
Thanks
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