Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p77
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 206847–209766

or in the financial statements. These disclosures are not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition (see paragraph 11).
(d) the amount of income from continuing operations and from discontinued operations attributable to owners of the parent. This information These disclosures may either be presented in the statement of comprehensive income or disclosed be presented either in the notes or in the statement of comprehensive income.
33A If an entity presents the items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 1810A of AASB 101, a category section identified as relating to discontinued operations is presented in the that statement of profit or loss.
34 An entity shall re‑present the presentations and disclosures in paragraph 33 for prior periods presented in the financial statements so that the presentations and disclosures relate to all operations that have been discontinued by the end of the reporting period for the latest period presented.
35 Adjustments in the current period to amounts previously classified presented in the discontinued operations category discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall also be classified separately in the discontinued operations categorydiscontinued operations. The nature and amount of such adjustments shall be disclosed. Examples of circumstances in which these adjustments may arise include the following:
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36 If an entity ceases to classify a component of an entity as held for sale, the results of operations of the component previously classified presented in the discontinued operations category discontinued operations in accordance with paragraphs 33–35 shall be reclassified and included in income from continuing operations for all periods presented. The amounts for prior periods shall be described as having been re‑presented.
36A An entity that is committed to a sale plan involving loss of control of a subsidiary shall present or disclose the information required in paragraphs 33⁠–⁠36 when the subsidiary is a disposal group that meets the definition of a discontinued operation in accordance with paragraph 32.
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Non-current Presentation of a non‑current asset or disposal group classified as held for sale
38 An entity shall present a non‑current asset classified as held for sale and the assets of a disposal group classified as held for sale separately from other assets in the statement of financial position. The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position. Those assets and liabilities shall not be offset and presented as a single amount. The