NO.PZ2019120301000049
问题如下:
Question Under US GAAP, for reporting periods after 15 December 2015, unusual or infrequent items are shown on the income statement separately:
选项:
A.below continuing operations.
B.below discontinued operations.
C.as part of continuing operations.
解释:
SolutionC is correct. Under US GAAP, material items that are unusual or infrequent and that are both as of reporting periods beginning after 15 December 2015 are shown as part of a company’s continuing operations but are presented separately.
A is incorrect because, under US GAAP, unusual or infrequent items are not shown below continuing operations; rather, they are shown as part of a company’s continuing operations but are presented separately.
B is incorrect because, under US GAAP, unusual or infrequent items are not shown below discontinued operations; rather, they are shown as part of a company’s continuing operations but are presented separately.
不清楚2015.12.15以后发生了什么