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Chapter 7 — Presentation and Disclosure Requirements for Disposals That Are Reported as Discontinued Operations

7.13 Interim Disclosures

7.13 Interim Disclosures

Entities that issue interim financial data, such as SEC registrants, should consider the disclosure requirements in ASC 270. Specifically, ASC 270-10-45-11A states:
Effects of disposals of a component of an entity and unusual or infrequently occurring transactions and events that are material with respect to the operating results of the interim period shall be reported separately. Gains or losses from disposal of a component of an entity and unusual or infrequently occurring items shall not be prorated over the balance of the fiscal year.