What two types of disclosures are made in the statement of earnings with regard to discontinued operations?

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What two types of disclosures are made in the statement of earnings with regard to discontinued operations? Why are these items segregated to the bottom of the statement of earnings?
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Financial Accounting A User Perspective

ISBN: 978-0470676608

6th Canadian Edition

Authors: Robert E Hoskin, Maureen R Fizzell, Donald C Cherry

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