When disclosing discontinued operations in the Statement of Profit and Loss, what is included in the single amount?

The inclusion of the post-tax profit for discontinued operations in the single amount within the Statement of Profit and Loss aligns with the requirements of international financial reporting standards, specifically IFRS 5. This standard mandates that results from discontinued operations are to be presented as a separate line item in the profit or loss statement to provide clarity to users regarding the financial performance and the impact of the discontinued operations on the overall results.

The post-tax aspect is critical because it provides a more accurate picture of the net effect of the discontinued operations after accounting for income taxes. This ensures that stakeholders can easily assess the profitability of the business once the tax implications are taken into consideration, facilitating more informed decision-making.

In contrast, while total revenue from discontinued operations, pre-tax profit, and total expenses can provide useful information on their own, they do not provide the comprehensive view necessary for evaluating the financial impact. Post-tax profit encapsulates all necessary components—including revenue, expenses, and tax impact—into one succinct figure, thereby enhancing transparency and understanding for users of the financial statements.