Discontinued Operations
Discontinued Operations definition :
Divisions of a business that have been sold or written off and that no longer are maintained by the business.
FTSE 100, S&P 500 All In One ...
discontinued operations
Operations of an entire division, subsidiary, or segment of a company where a formal plan exists to eliminate it from the company. (It involves more than pruning a product line of certain models of products.) ...
Discontinued Operation
Definition: Sale or disposal of a business or its product line or a segment of its customer base.
DISCONTINUED OPERATIONS - the sale, disposal, or planned sale in the near future of a business segment ...
DISCOUNT - When bonds or preferred stocks sell for less than their face value, they are said to be sell...
Discontinued Operations
Portion of a business that is planned to be or is discontinued.
Discontinued Operations
Net income and the gain or loss on disposal of a business segment whose assets and operations are clearly distinguishable from the other assets and operations of an entity.
Electronic depository transfers ...
Discontinued operations
Divisions of a business that have been sold or written off.
Discount bond ...
Discontinued Operations Operations that have been or will be discontinued by the company. These items are reported separately on the income statement.
DISCONTINUED OPERATIONS
A company may decide to exit a unit of operation by sale to some other company, or by outright abandonment.
Discontinued operations occur when management decides to sell a segment of a business.
Net Income from Discontinued Operations
Net Income from Total Operations
Net income multiplier
Net income per share of common stock
Net Insider Transactions
Net interest cost (NIC)
Net interest margin
Net Interest Margin Securities - NIMS ...
Discontinued in a financial context is usually associated with discontinued operations.
IAS 1 (revised), as noted above, requires companies to distinguish between continuing and discontinued operations in its reporting of performance. A discontinued operation is a major part of the company (e.g.
They appear between income from discontinued operations and cumulative effect of a change in accounting principle .
write down for a discontinued operation, employee fraud, a lawsuit, or other one-time events. Results are often presented with and without these items.
Sometimes OIBDA is also considered to not include items such as changes in accounting principles that are not indicative of core operating results, income from discontinued operations and the earnings/losses of subsidiaries.
Calculated as: ...
A company's release of all information pertaining to the company's business activity, regardless of how that information may influence investors.
Discontinued operations ...
EPS calculations can become complex, due to the fact that dilutive securities, accounting changes, discontinued operations, extraordinary items etc. can all impact EPS. A rising EPS on a year to year basis is indicative of improving earnings.
Divestures add to complexity as earnings on discontinued operations are ignored. There is too much focus on numbers like EBITDA and earnings BEFORE pref. dividends.
Discontinued operations: operations of the reporting entity that are sold or terminated in a period. Turnover and results must be separately disclosed.
Discount: a monetary deduction or reduction.
 See also: Expense, Discontinued operations, Funding, Extraordinary item, Net present value
  
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