https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Continuing_operationsContinuing operations - Revision history2026-07-04T14:36:33ZRevision history for this page on the wikiMediaWiki 1.40.0https://wiki.treasurers.org/w/index.php?title=Continuing_operations&diff=11235&oldid=previmported>Doug Williamson: Create page. Sources: Linked pages.2022-03-01T11:02:52Z<p>Create page. Sources: Linked pages.</p>
<p><b>New page</b></p><div>''Financial reporting - comparability.''<br />
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To enable meaningful comparisons between different financial reporting periods, reporting entities sometimes split out their total results, assets and liabilities into:<br />
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*Continuing operations; and<br />
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*Discontinued operations, for example, from divisions that have been disposed of.<br />
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Amounts in future periods can then be compared against the continuing operations component of the earlier period, as well as with the total aggregated amounts for the earlier period.<br />
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This may provide additional useful insights.<br />
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Related financial reporting standards include IFRS 5.<br />
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== See also ==<br />
* [[Below the line]]<br />
* [[Derivative instrument]]<br />
* [[Exceptional item]]<br />
* [[IFRS 5]]<br />
* [[Inflation]]<br />
* [[Like for like]]<br />
* [[Profit]]<br />
* [[Profitability]]<br />
* [[Revenue]]<br />
* [[Statement of profit or loss]]<br />
* [[Underlying]]<br />
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[[Category:Accounting,_tax_and_regulation]]<br />
[[Category:The_business_context]]</div>imported>Doug Williamson