Unusual Expenses

What are Unusual Expenses?

Unusual Expenses represent the total of unusual expenses (net) and of other unusual income. An item appearing in the income statement is considered as exceptional, extraordinary, or unusual, before tax, if it meets all of the following criteria:

  • Material - refers to the possibility of an item to affect or influence the decision of stakeholders and as such, must be disclosed in the financial statement;
  • Infrequent/Non-recurring - refers to the irregular occurrence of the account during the course of a company's operating cycle; and
  • Unusual - refers to the lack of predictability of such an account, provided the nature of business, such as natural disasters and sudden changes in accounting.
首頁 股票篩選器 外匯篩選器 加密貨幣篩選器 全球財經日曆 如何運作 圖表功能 價格 推薦朋友 網站規則 幫助中心 網站 & 經紀商解決方案 小工具 圖表解決方案 輕量圖表庫 部落格 & 新聞 推特
概覽 個人資料設定 賬戶和賬單 推薦朋友 我的客服工單 幫助中心 發表的想法 粉絲 正在關注 私人訊息 在線聊天 登出