Stock Analysis on Net
Stock Analysis on Net

Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax

Gain (loss) after tax expense (benefit), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.


See also