Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 58

Items that are unusual or infrequent should be reported as a separate component of income from continuing operations or in the notes. The EPS effect of these items should not be reported on the face of the income statement. (ASC 220‐20‐45‐1 and 50‐1)

In addition, the entity should disclose the nature and financial effects of each event or transaction on the face of the income statement as a separate component of continuing operations, or alternatively, in notes to financial statements. (ASC 220‐20‐50‐3 and 45‐16)