| Income and Earned Surplus (ARB 43, chapter 8) | Review Questions |
| Extraordinary
items- APB 9 |
Review Questions |
| Extraordinary
items- APB 30 |
Review Questions |
 Wall Street
Journal article on Extraordinary items |
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| Does the World Trade Center disaster on 9/11/01 qualify as an extraordinary event? | |
| Table comparison of Extraordinary items | |
| Gains and Losses on Extinguishment of Debt- FAS No.4 (superseded by FAS 145) | |
| FAS
No. 145, Rescission of FASB Statements No. 4
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|
IAS
1—Presentation of Financial
Statements: pararaph 87. "An entity shall not present any items of income or expense as extraordinary items, in the statement of comprehensive income or the separate income statement (if presented), or in the notes." |