Analyse the disclosure and presentation requirements of AS 24 for Discontinuing Operations (any five).

An enterprise should include the following information relating to a discontinuing operation in its financial statements beginning with the financial statements for the period in which the initial disclosure event occurs: a. A description of the discontinuing operation(s). b. The business or geographical segment(s) in which it is reported as per AS 17. c. The date and nature of the initial disclosure event. d. The date or period in which the discontinuance is expected to be completed if known or determinable. e. The carrying amounts, as of the balance sheet date, of the total assets to be disposed of and the total liabilities to be settled. f. The amounts of revenue and expenses in respect of the ordinary activities attributable to the discontinuing operation during the current financial reporting period. g. The amount of pre-tax profit or loss from ordinary activities attributable to the discontinuing operation during the current financial reporting period, and the income tax expense related thereto. h. The amounts of net cash flows attributable to the operating, investing, and financing activities of the discontinuing operation during the current financial reporting period.