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| ''Financial reporting''.
| | == Summary == |
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| 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.
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| Examples include substantial disposals, restructuring or discontinued operations.
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| Exceptional items might, for example, be disclosed as separate lines, or separate columns, in the income statement.
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| Alternative appropriate disclosure might be to deal with the exceptional item or items within a note to the financial statements.
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| == See also == | |
| *[[APM]]
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| * [[Below the line]]
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| * [[Disclosure]]
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| *[[Exception]]
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| *[[Financial Reporting Council]]
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| *[[FRS 102]]
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| *[[IAS 1]]
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| *[[Income statement]]
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| *[[Materiality]]
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| *[[Reporting]]
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| *[[Underlying]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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Latest revision as of 09:28, 27 July 2023
Summary
Importing files from local file repository
