[单选题]

Which of the following statements about nonrecurring items is most accurate?

A.The correction of an accounting error is reported net of taxes below extraordinary items on the income statement.

B.Discontinued operations are classified as unusual or infrequent and are reported as a component of net income from continuing operations.

C.Uninsured losses from earthquakes and expropriations by foreign governments can be classified as extraordinary items under U.S. GAAP but not under IFRS.

参考答案与解析:

相关试题

Which of the following statements about nonrecurring items is least accurate?

[单选题]Which of the following statements about nonrecurring items is least accurat

  • 查看答案
  • Which of the following statements about monopolists is most accurate?

    [单选题]Which of the following statements about monopolists is most accurate?A.Mono

  • 查看答案
  • Which of the following statements about options is most accurate?

    [单选题]Which of the following statements about options is most accurate?A.The writ

  • 查看答案
  • Which of the following statements about hypothesis testing is most accurate?

    [单选题]Which of the following statements about hypothesis testing is most accurate

  • 查看答案
  • Which of the following statements about the Standard on misconduct is most accurate?

    [单选题]Which of the following statements about the Standard on misconduct is most

  • 查看答案
  • Which of the following statements about Treasury securities is most accurate?

    [单选题]Which of the following statements about Treasury securities is most accurat

  • 查看答案
  • Which of the following statements about balance sheets is most accurate? Under:

    [单选题]Which of the following statements about balance sheets is most accurate? Un

  • 查看答案
  • Which of the following statements is most accurate about the responsibilities of an auditor for a pu

    [单选题]Which of the following statements is most accurate about the responsibiliti

  • 查看答案
  • Which of the following statements about analyzing the balance sheet is most accurate?

    [单选题]Which of the following statements about analyzing the balance sheet is most

  • 查看答案
  • Which of the following statements about interest rate swaps is most accurate?

    [单选题]Which of the following statements about interest rate swaps is most accurat

  • 查看答案
  • Which of the following statements about nonrecurring items is most accurate?