医学_11.pptVIP

Derivation of Nonoperating Return Formula * Special Topics – Discontinued Operations Discontinued operations - Discontinued operations are subsidiaries or business segments that the board of directors has formally decided to divest. Companies must report discontinued operations on a separate line, below income from continuing operations. The net assets of discontinued operations should be considered to be nonoperating (they represent an investment once they have been classified as discontinued) and their after-tax profit (loss) should be treated as nonoperating as well. Although the ROE c