Search results with tag "And unusual"

Similarities and Differences - pwc

items are presented on the face of the income the notes. Similar to IFRS, except that the Companies Act uses the term exceptional items. 26 Extraordinary items Prohibited. Defined as being both infrequent and unusual, and are rare. Negative goodwill is presented as an extraordinary item. Defined as events or transactions clearly distinct

  Time, Income, Differences, Extraordinary, Similarities, Unusual, Similarities and differences, Extraordinary items, And unusual