extraordinary items

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• extraordinary items — Items that are material, not expected to recur frequently and derive from outside the ordinary activities of the company. Contrast this with an exceptional item, which is derived from within the ordinary activities of the company. The impact that …   Law dictionary

• extraordinary items — Accounting income, gains, expenses, or losses resulting from transactions or events that are both unusual in their nature and infrequent in their occurrence. The GAAP requirements for defining something as extraordinary are strict. The exact… …   Financial and business terms

• extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the ordinary activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are therefore… …   Accounting dictionary

• extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the normal activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are disclosed after… …   Big dictionary of business and management

• extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun large items of income or expenditure which do not arise from normal trading and which do not occur every year. They are shown separately on the profit and loss account after taxation, as opposed to… …   Marketing dictionary in english

• extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun formerly, large items of income or expenditure which did not arise from normal trading and which did not occur every year (they were shown separately in the P&L account, after taxation) …   Dictionary of banking and finance

• extraordinary item — An unusual and unexpected one time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one time events. Results are often presented with …   Financial and business terms

• Extraordinary income deductions — (electric utility)   Those items related to transactions of a nonrecurring nature that are not typical or customary business activities of the utility and that would significantly distort the current year s net income if reported other than as… …   Energy terms

• extraordinary item — A transaction separately reported or disclosed in an *income statement on account of its *materiality, unusual nature, or infrequency. Extraordinary items arise from events outside normal operating activities, and examples may include large scale …   Auditor's dictionary

• Экстраординарные события (EXTRAORDINARY ITEMS)  — 1. События и операции, имеющие нетипичный характер и происходящие редко. В отчете о прибылях и убытках сумма этих операций за вычетом налога на прибыль не включается в доход от постоянных операций, а показывается отдельной статьей.  2. События и… …   Словарь терминов по управленческому учету

• Extraordinary Repairs — Unusually extensive maintenance work performed on a piece of machinery to increase its useful life by over a year. Ordinary repairs are maintenance items necessary to keep machinery functioning, which are anticipated by the initial estimate… …   Investment dictionary