Non-Recurring Items

Posted 2023-01-18 我是干勾鱼

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Expense Recognition中的Non-Recurring Items有2种，一种是Discontinued operations，非连续性经营，还有一种是Unusual or infrequent items。

非连续性经营一般都要与连续性经营区分开；

而Unusual or infrequent items不经常发生。Examples of items that could be considered unusual or infrequent include：

• Gains or losses from the sale of assets or part of a business, if these activities are not a firm’s ordinary operations.

• Impairments, write-offs, write-downs, and restructuring costs.