问一道题：NO.PZ2016012101000064

问题如下：

Under IFRS, a loss from the destruction of property in a fire would most likely be classified as:

选项：

other comprehensive income.

continuing operations.

discontinued operations.

解释：

B is correct.

A fire may be infrequent, but it would still be part of continuing operations and reported in the profit and loss statement. Discontinued operations relate to a decision to dispose of an operating division.

解析：OCI里的4+1项不包含题干所说情形，选项A排除。C选项的discontinued operations指的是资产决定处置到实际处置期间产生的income/loss，排除C。着火导致的损失其实是一种常见的损失，并不反常。