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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
1020	Extraordinary Items ias01-a05 IAS 1 does NOT allow the presentation of extraordinary items IAS1-pr87 U.S. GAAP 1. Extraordinary items are reported separately in the income statement APB Opinion 30-pr11, June 1973 asc-225-20-45-9 2. Criteria for extraordinary items APB Opinion 30-pr20 asc-225-20-45-2 (1) Unusual nature (2) Infrequency of occurrence Accounting Standards Codification asc-225-20 225 Income statement 225-20 Extraordinary and unusual items

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