A company accountant is considering how to include the following items in the financial statements: (1) Cost of restructuring the activities of the enterprise.
(2) The correction of a fundamental error in the financial statements for the previous period.
(3) Loss from expropriation of assets by a government.
Which of these items would constitute an extraordinary item according to IAS 8 Net Profit or Loss for the Period,
Fundamental Errors and Changes in Accounting Policies? A 1 only
B 2 only
C 3 only
D All three items C | 
发表于 2008-5-13 09:47
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