Financial statement presentation of discontinued operations: Determinants and consequences
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DOI: 10.1016/j.adiac.2020.100472
Abstract: ABSTRACT US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or… read more here.
Keywords: presentation; presentation discontinued; discontinued operations; financial statement ... See more keywords