1. The treatment of exceptional and extraordinary items.

2. It earned S $ 32 million last year before an extraordinary item.

3. In another year, a capital receipt was credited to the profit and loss account but shown as an extraordinary item.

4. If material, it would be treated as an extraordinary item.

5. Extraordinary items are some unusual or infrequent transactions or events on contrary to frequent items. According to persistence of earnings, they are the weakest items in persistence.

6. He tackles familiar areas such as goodwill and intangibles,[/extraordinary items.html] depreciation and extraordinary items.

7. Each country has common agreement in the accounting of frequent items, but has much difference in the definition and accounting of extraordinary items.

8. Improvement in earnings expected in 2009 through decline of restructuring-related extraordinary items.

9. Therefore we should keep up with the newest research about extraordinary items, and make systematic research about it according to our accounting environments.

10. Among the various means of the earnings management activities, extraordinary items(EI)often become an important one used by Listed Companies.

11. According to the durative, earnings can be divided into two parts, ordinary profit and extraordinary items.

12. The difference between business revenues and the associated costs and expenses exclusive of interest or other financing expenses, and extraordinary items, or ancillary activities.