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A. Each item (net of tax) is presented on the the income statement separately as a component of net income for the period.
B. Each item is presented exclusive of any related income tax.
C. Each item is presented as an unusual item within income from continuing operations.
D. All extraordinary gains or losses that occur in a period are summarized as total gains and total losses, then offset to present the net extraordinary gain or loss.
A. Each item (net of tax) is presented on the the income statement separately as a component of net income for the period.
D. All extraordinary gains or losses that occur in a period are summarized as total gains and total losses, then offset to present the net extraordinary gain or loss
