Exceptional item and Exchange-traded funds: Difference between pages

Revision as of 17:19, 29 November 2014

(ETFs).

Open-ended funds tracking an index that are priced on a continuous basis and can be bought or sold like shares.

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-''Financial reporting''.
+(ETFs).
-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.
+Open-ended funds tracking an index that are priced on a continuous basis and can be bought or sold like shares.
-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.
 == See also ==
-*[[APM]]
+* [[Index]]
-* [[Below the line]]
+*[[Cash investing in a new world]]
-* [[Continuing operations]]
-* [[Disclosure]]
-*[[Exception]]
-*[[Financial Reporting Council]]
-*[[FRS 102]]
-*[[IAS 1]]
-*[[Income statement]]
-*[[Materiality]]
-*[[Reporting]]
-*[[Underlying]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Corporate_finance]]
-[[Category:The_business_context]]