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小果子 发表于 2008-4-14 22:31

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<p>What is the correct treatment of extraordinary items in a company’s income statement, according to IAS8 Net<br/>Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies?<br/>A Add to or subtract from profit after tax.<br/>B Include in calculating profit from operations with an explanatory note.<br/>C Show separately in the income statement as part of profit from operations with an explanatory note.<br/>D Exclude from income statement and disclose by note.</p><p>&nbsp;</p><p>A</p>

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