CFA一級財務(wù)報表分析Nonrecurring item是什么意思？在考試總出這樣的知識嗎？考試題有嗎？
Which of the following statements about nonrecurring items is least accurate?
A Discontinued operations are reported net of taxes at the bottom of the income statement before net income.
B Unusual or infrequent items are reported before taxes above net income from continuing operations.
C A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income.
不管是小知識點，只要CFA考試教材中有的知識點都是可以考的，也會出現(xiàn)在CFA考試題中的，那這道考題的答案如何呢？小編給你說說！
【答案及解析】C A change in accounting principle requires retrospective application; that is, all prior period financial statements currently presented are restated to reflect the change.
【核心詞匯】：Nonrecurring item：不可再生項目
是指未來將終止經(jīng)營的項目。其收益不應(yīng)包含在公司可持續(xù)收益一中。
備考階段CFA考試需要大量的刷題，那你有CFA題庫沒？
