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美國(guó)CPA考點(diǎn)解析：審計(jì)中特別項(xiàng)目的種類
審計(jì)中特別項(xiàng)目的種類
(FAR) Types of extraordinary item
Gains or losses included in a company's financial statements, which are infrequent and unusual in nature.
Instructor’s tips：
Two prerequisites must be met: “Infrequent” and “unusual”. Also, “extraordinary” is “very rear” situation.
Great example: Snowstorm in Hawaii creating extraordinary losses to banana crops. “effects of a strike” is NOT an extraordinary item because it does NOT meet “unusual in nature” characteristic.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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