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发表于 2013-12-5 12:09
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Whether under GAAP or IFRS, restructuring cost is regarded as Unusual and Infrequent Items that are reported as operating expenses in the income statement. Similar items are: Gains or losses from the sale of assets or part of a business, Impairments, write-offs and write-downs.
Extraordinary Items (E.I.) are treated differently under GAAP and IFRS. IFRS still reported E.I. as operating expenses in the continuing business income statement. GAAP would report them separately in the income statement, net of tax, after income from continuing operations. See the Chart Below. Typical E.I.s are:
1. Losses from an expropriation of assets.
2. Gains or losses from early retirement of debt (when it is judged to be both unusual and infrequent) .
3. Uninsured losses from natural disasters that are both unusual and infrequent.
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