exceptional items

exceptional items Costs or income affecting a company’s profit and loss account that arise from the normal activities of the company but are of exceptional magnitude, either large or small. Under current UK rules they are included in the calculation of the normal trading profit or loss but disclosed separately. Neither exceptional nor extraordinary items are recognized under International Financial Reporting Standards.

• comptroller
• Comptroller of the Currency
• compulsory liquidation
• compulsory purchase
• compulsory purchase annuity
• Compumailer
• computer-aided design
• computer-aided manufacturing
• computer-aided personal interview
• computer-aided self-interview
• computer-assisted audit techniques
• computer-assisted panel research
• computer-assisted telephone interviewing
• computer-assisted trading
• computer-based training
• computer-integrated manufacturing system
• computer output microfilm
• concealed unemployment
• concentrated segmentation
• concentration
• concept test
• concert-party agreement
• concurrent control
• concurrent engineering
• condition