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标题: 每日一练F3 答案回复可见 [打印本页]

作者: sunlimei    时间: 2008-5-13 09:47     标题: 每日一练F3 答案回复可见

A company accountant is considering how to include the following items in the financial statements:

      (1) Cost of restructuring the activities of the enterprise.
      (2) The correction of a fundamental error in the financial statements for the previous period.
      (3) Loss from expropriation of assets by a government.

Which of these items would constitute an extraordinary item according to IAS 8 Net Profit or Loss for the Period,
Fundamental Errors and Changes in Accounting Policies?

A    1 only
B    2 only
C    3 only
D    All three items

C


作者: nokia6510    时间: 2008-5-14 03:16

[em01]
作者: wispydog    时间: 2008-6-3 17:13

c
作者: dlzql    时间: 2008-6-13 09:59

c
作者: adiemus    时间: 2008-6-19 17:16

ding




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