| 单词 | extraordinary items |
| 释义 | extraordinary items Costs or income affecting a company's profit and loss account that do not derive from the ordinary activities of the company and, if undisclosed, would distort the normal trend of profits. They should also be not expected to recur. This requirement and a wider definition of ordinary activities were introduced by Financial Reporting Standard (FRS) 3 'Reporting Financial Performance', with the result that virtually all previously extraordinary items are now treated as exceptional items. |
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