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Which of the following statements about nonrecurring items is most accurate?
A.The correction of an accounting error is reported net of taxes below extraordinary items on the income statement.
B.Discontinued operations are classified as unusual or infrequent and are reported as a component of net income from continuing operations.
C.Uninsured losses from earthquakes and expropriations by foreign governments can be classified as extraordinary items under U.S. GAAP but not under IFRS.
【答案】C
A company chooses to change an accounting policy. This change requires that, if practical, the company restate its financial statements for:
A.all prior periods.
B.current and future periods.
C.prior periods shown in a report.
【答案】C
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