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IFRS Disclosure Guide

36. Notes - Non-current asset held for sale and discontinued operations

Disclosure of non-current assets held for sale and discontinued operations

 Year 2017
Revenue, discontinued operations 
Expenses, discontinued operations 
Profit (loss) before tax, discontinued operations 
Tax expense relating to profit (loss) from ordinary activities of discontinued operations 
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation 
Tax expense relating to gain (loss) on discontinuance 

Cash flows from continuing and discontinued operations

 Year 2017
Cash flows from (used in) operating activities 
Cash flows from (used in) operating activities, continuing operations 
Cash flows from (used in) operating activities, discontinued operations 
Cash flows from (used in) operating activities{"CashFlowsFromUsedInOperatingActivitiesContinuingOperations":"1","CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations":"1"}real[] 
Cash flows from (used in) investing activities 
Cash flows from (used in) investing activities, continuing operations 
Cash flows from (used in) investing activities, discontinued operations 
Cash flows from (used in) investing activities{"CashFlowsFromUsedInInvestingActivitiesContinuingOperations":"1","CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations":"1"}real[] 
Cash flows from (used in) financing activities 
Cash flows from (used in) financing activities, continuing operations 
Cash flows from (used in) financing activities, discontinued operations 
Cash flows from (used in) financing activities{"CashFlowsFromUsedInFinancingActivitiesContinuingOperations":"1","CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations":"1"}real[] 
Increase (decrease) in cash and cash equivalents, discontinued operations 
 Year 2017
Income from continuing operations attributable to owners of parent 
Income from discontinued operations attributable to owners of parent 
Profit (loss) from continuing operations attributable to non-controlling interests 
Profit (loss) from discontinued operations attributable to non-controlling interests 
Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell 
Explanation of nature and adjustments to amounts previously presented in discontinued operations
Description of non-current asset or disposal group held for sale which were sold or reclassified
Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing
Description of segment in which non-current asset or disposal group held for sale is presented
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period
Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period
Description of changes in plan to sell non-current asset or disposal group held for sale

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