问题如下：
Which of the following statements is least accurate?
选项：
A.The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.
B.The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.
C.A change in useful life of fixed asset reported through retrospective application.
解释：
A change in accounting estimate is handled prospectively.
Which of the following statements is least accurate?
正确答案是: C
A
不正确The nonrecurring items that are reported net of taxes below net income from continuing operations are the discontinued operations.
B
The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.
C
A change in useful life of fixed asset reported through retrospective application.
Which of the following statements is least accurate?
选项：
A.
The nonrecurring items that are reported net of taxes below the line of the income statement before net income are the discontinued operations.
B.
The nonrecurring items that are reported before taxes above net income from continuing operations are the unusual or infrequent items.
C.
A change in useful life of fixed asset reported through retrospective application.
老师，我搞了半天，一直很迷糊。原来我的题跟你们的题不一样。A选项。我的是below net income。所以我选了A。上面那个是我的，下面那个是我看答案里面其他同学的。
