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开心 发表于 2008-5-27 09:34

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<br/>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/><br/>A&nbsp;&nbsp;&nbsp; Add to or subtract from profit after tax.<br/>B&nbsp;&nbsp;&nbsp; Include in calculating profit from operations with an explanatory note.<br/>C&nbsp;&nbsp;&nbsp;&nbsp;Show separately in the income statement as part of profit from operations with an explanatory note.<br/>D&nbsp;&nbsp;&nbsp; Exclude from income statement and disclose by note.<br/><br/>A

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