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How to disclose discontinued operations separately on the Statement of Comprehensive Income

Discontinued operations can be disclosed separately on the Statement of Comprehensive Income if required.

1. Open the Wizard.

 

2. Go to Accounts Format, and then the Disclosure Format tab.

 

 

3. In the Accounts Format section, select the radial option for Full Format.

 

4. In the Other Disclosures section, an option for Disposals will appear.

Tick the option for Discontinued Operations.

 

The discontinued operations columns will now appear in the Statement of Comprehensive Income table.

The blue cells are input cells, and so you can type in the figures necessary.

  • Related template: AccountsAdv IFRS, FRS101/102/105 LLP
  • Software platform: Working Papers 2018, Working Papers 2019, Working Papers 2020, Working Papers 2021, Working Papers 2022