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美国CPA考点解析：审计中特别项目的种类
审计中特别项目的种类
(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.
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