Exceptional item: Difference between revisions
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imported>Doug Williamson (Create page. Source: IAS plus webpage https://www.iasplus.com/en-gb/standards/ias/ias1) |
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Revision as of 11:00, 9 September 2017
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.
