会计学课件(英文版)6.pptVIP

Reporting the Results of Operations Discontinued Operations Discontinued Operations Discontinued Operations Example Discontinued Operations Example Discontinued Operations Example Extraordinary Items Material in amount. Gains or losses that are both unusual in nature and not expected to recur in the foreseeable future. Reported net of related taxes. Extraordinary Items Example Extraordinary Items Example Extraordinary Items Example Accounting Changes Change in Accounting Principle Occurs when changing from one GAAP method to another GAAP method. Make a catch-up adjustment known as the cumu