{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/20/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-20","subtopic_title":"Discontinued Operations","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Earnings Per Share","paragraphs":[{"citation":"205-20-60-1","para":"60-1","html":" For guidance on the presentation of basic and diluted per-share amounts for entities that report discontinued operations, see paragraph 260-10-45-3. For guidance on the control number to use in determining whether potential common shares are dilutive or antidilutive for entities that report discontinued operations, see paragraph 260-10-45-18. For guidance on the reporting and financial statement disclosure requirements for a component of an entity that is reported as a discontinued operation and is a reportable segment, see paragraph 280-10-55-7. For guidance on reporting a goodwill impairment loss associated with a discontinued operation, see paragraph 350-20-45-3. For guidance on accounting for the effect on pension obligations of a reduction in work force associated with discontinued operations, see paragraphs .