[savvas]

@trephena
First of all, thank you for your response.

Is not sale of a subsidiary but a sale of a segment of the subsidiary.
The sale was made in order for the organization to focus on its remaining activities.
My company’s year end is 31 March.

1)Correct me if I am wrong, but the analysis i have to do is 31/3/2013-31/3/2014 and 31/3/2014-31/3/2015 and also analyse the overall trend from 31/3/2013 to 31/3/2015.

2) Year ended 31/3/2013 has not been adjusted and is impossible for me to restate it.
So I will not be comparing like for like when making the comparison with 31/3/2014 and the same applies when analyzing the movement up to 31/3/2015.
i.e Lets say for example that revenue is:
2013 =2m
2014 =3m
restated-2014 =1.9m
2015= 2.2m

Should i use restated-2014 and say that there was a decrease in revenues due to the sale of some operations but the real movement was an increase in revenue….?

[savvas]

any ideas?

[savvas]

Most listed organisations have many segments.
Do I have to analyse the performance of the whole group or of a specific segment of the group?

If I do my project for the whole group,how will I find a comparative organization similar to my main organization?

Thank you for your time.

[savvas]

should i restate 2015 fiqures to include discontinued operations?

[savvas]

The company i have chosen it has discontinued operations in 2015 and year 2014 was restated in order to be comparable. But how can i assess the company’s performance over a 3 year period since year 2013 have not been restated to take into account discontinued operations and how they will be comparable with the another company in the industry. Should i ignore discontinued operations for the year 2014 and 2015?

[Author]

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