Page 296 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 19
Example 3 – continued
Discontinued operation
Coaster Group statement of profit or loss for the year ended
31 December 20X1
$m
Continuing operations
Revenue
Cost of sales
–––––––
Gross profit
Operating expenses
Share of profits of associate
Investment income
–––––––
Profit before tax
Income tax expense
–––––––
Profit for the year from continuing operations
Discontinued operations
Profit for the year from discontinued operations
–––––––
Profit for the year
–––––––
Profit attributable to:
Owners of parent
Non-controlling interest
–––––––
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