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What is the correct treatment of extraordinary items in a company’s income statement, according to IAS8 Net
Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies?

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

A