Exceptional item - Revision history

imported>Doug Williamson: Add link.

2022-03-01T10:51:39Z

Add link.

← Older revision		Revision as of 10:51, 1 March 2022
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	*[[APM]]		*[[APM]]
	* [[Below the line]]		* [[Below the line]]
			* [[Continuing operations]]
	* [[Disclosure]]		* [[Disclosure]]
	*[[Exception]]		*[[Exception]]

imported>Doug Williamson: Add link.

2021-07-30T21:39:36Z

Add link.

← Older revision		Revision as of 21:39, 30 July 2021
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	*[[Materiality]]		*[[Materiality]]
	*[[Reporting]]		*[[Reporting]]
			*[[Underlying]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Add link.

2021-07-30T21:39:18Z

Add link.

← Older revision		Revision as of 21:39, 30 July 2021
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	== See also ==		== See also ==
	*[[APM]]		*[[APM]]
			* [[Below the line]]
	* [[Disclosure]]		* [[Disclosure]]
	*[[Exception]]		*[[Exception]]

imported>Doug Williamson: Add links.

2020-06-05T14:03:47Z

Add links.

← Older revision		Revision as of 14:03, 5 June 2020
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	== See also ==		== See also ==
			*[[APM]]
	* [[Disclosure]]		* [[Disclosure]]
	*[[Exception]]		*[[Exception]]
			*[[Financial Reporting Council]]
	*[[FRS 102]]		*[[FRS 102]]
	*[[IAS 1]]		*[[IAS 1]]

imported>Doug Williamson: Classify page.

2020-06-05T14:00:47Z

Classify page.

← Older revision		Revision as of 14:00, 5 June 2020
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	*[[Materiality]]		*[[Materiality]]
	*[[Reporting]]		*[[Reporting]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]

imported>Doug Williamson: Update heading.

2018-01-14T21:21:41Z

Update heading.

← Older revision		Revision as of 21:21, 14 January 2018
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	''Financial reporting''		''Financial reporting''.

	In financial reporting, an 'exceptional' item is one that requires separate additional disclosure for the financial information to give a fair presentation of the reporting entity's results.		In financial reporting, an 'exceptional' item is one that requires separate additional disclosure for the financial information to give a fair presentation of the reporting entity's results.

imported>Doug Williamson: Link with Disclosure.

2017-09-13T09:11:40Z

Link with Disclosure.

← Older revision		Revision as of 09:11, 13 September 2017
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	== See also ==		== See also ==
			* [[Disclosure]]
	*[[Exception]]		*[[Exception]]
	*[[FRS 102]]		*[[FRS 102]]

imported>Doug Williamson: Expand for how the exceptional item or items might be disclosed.

2017-09-09T15:21:38Z

Expand for how the exceptional item or items might be disclosed.

← Older revision		Revision as of 15:21, 9 September 2017
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	Examples include substantial disposals, restructuring or discontinued operations.		Examples include substantial disposals, restructuring or discontinued operations.


			Exceptional items might, for example, be disclosed as separate lines, or separate columns, in the income statement.

			Alternative appropriate disclosure might be to deal with the exceptional item or items within a note to the financial statements.

imported>Doug Williamson: Create page. Source: IAS plus webpage https://www.iasplus.com/en-gb/standards/ias/ias1

2017-09-09T11:00:17Z

Create page. Source: IAS plus webpage https://www.iasplus.com/en-gb/standards/ias/ias1

New page

''Financial reporting''

In financial reporting, an 'exceptional' item is one that requires separate additional disclosure for the financial information to give a fair presentation of the reporting entity's results.

Examples include substantial disposals, restructuring or discontinued operations.

== See also ==
*[[Exception]]
*[[FRS 102]]
*[[IAS 1]]
*[[Income statement]]
*[[Materiality]]
*[[Reporting]]