What are Continuing Operations?

Continuing operations are those activities of a business that are not classified as discontinued. The results of continuing operations are reported separately from those of discontinued operations in an entity's income statement . The concept is used to focus attention on those parts of a business that are expected to continue in operation in future periods; doing so allows financial statement users (such as investors and creditors) to more easily evaluate the financial performance of a reporting entity’s core operations, with extraneous factors stripped out.