ACCAF3现金流量表讲义.pptVIP

Nov 13, 2005 ACCA1.1 IAS8 Net Profit for the Period, Fundamental Errors and Changes in Accounting Policies Extraordinary items Income or expenses arises from events or transactions that are clearly distinct from the ordinary activities of the enterprise and therefore are not expected to recur frequently or regularly. Examples of extraordinary items Expropriation of assets (dispossession by the State) Natural disaster, such as earthquakes or floods Fundamental errors Are errors discovered in the current period that are of such significance that the F.S of one or more prior periods can no lo