# ASC 205-20-60: Presentation of Financial Statements — Discontinued Operations — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/20/#60-relationships)

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## ASC 205-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/205/20/#60-relationships)

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#### Earnings Per Share

##### [205-20-60-1](https://asc.understandingaccounting.org/asc/205/20/#205-20-60-1)

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For guidance on the presentation of basic and diluted per-share amounts for entities that report discontinued operations, see paragraph [260-10-45-3](https://asc.understandingaccounting.org/asc/260/10/#260-10-45-3).

##### [205-20-60-2](https://asc.understandingaccounting.org/asc/205/20/#205-20-60-2)

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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](https://asc.understandingaccounting.org/asc/260/10/#260-10-45-18).

#### Segment Reporting

##### [205-20-60-3](https://asc.understandingaccounting.org/asc/205/20/#205-20-60-3)

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For guidance on the reporting and financial statement disclosure requirements for a [component of an entity](https://asc.understandingaccounting.org/glossary/c/#component-of-an-entity "A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. A component of an entity may be a reportable segment or an operating segment, a reporting unit, a subsidiary, or an asset group.") that is reported as a discontinued operation and is a reportable segment, see paragraph [280-10-55-7](https://asc.understandingaccounting.org/asc/280/10/#280-10-55-7).

#### Intangibles—Goodwill and Other

##### [205-20-60-4](https://asc.understandingaccounting.org/asc/205/20/#205-20-60-4)

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For guidance on reporting a goodwill impairment loss associated with a discontinued operation, see paragraph [350-20-45-3](https://asc.understandingaccounting.org/asc/350/20/#350-20-45-3).

#### Compensation—Retirement Benefits

##### [205-20-60-5](https://asc.understandingaccounting.org/asc/205/20/#205-20-60-5)

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For guidance on accounting for the effect on pension obligations of a reduction in work force associated with discontinued operations, see paragraphs

[715-30-55-193 through 55-197](https://asc.understandingaccounting.org/asc/715/30/#715-30-55-193)

.