Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 21
Example 2.2: Income Statement Presentation for Discontinued Operations—Face of the Income Statement
Оглавление| 20X3 | 20X2 | |
| Income from continuing operations before income taxes | $ 598 | $ 583 |
| Income taxes | 239 | 233 |
| Income from continuing operations | 359 | 350 |
| Discontinued operations (Note X) | ||
| Loss from operations of discontinued component | 1,165 | 1,045 |
| Loss on disposal of discontinued component | 167 | |
| Income tax benefit | (532) | (418) |
| Loss on discontinued operations | 800 | 627 |
| Net income | $ (441) | $ (277) |
This example shows the loss on disposal on the face of the income statement. Alternatively, the amount can be shown in the notes to the financial statements, as long as the disclosure identifies the caption in the income statement in which the loss is included.
