Which of the Following Is a Required Disclosure in the Income

Multiple Choice

Which of the following is a required disclosure in the income statement when reporting the disposal of a segment of the business?

A) The gain or loss on disposal should be reported as an unusual item.
B) Results of operations of a discontinued segment should be disclosed in other comprehensive income.
C) Earnings per share from both continuing operations and for the discontinued segment should be disclosed either on the face of the statement or in the notes.
D) The gain or loss on disposal should not be segregated, but should be reported together with the results of continuing operations.