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amounts of money shown in a company's accounts that relate to events that do not happen regularly: Earnings per share were 19 cents, calculated before ... Diluted EPS Excluding Extraordinary Items (FY) This is the Adjusted Income Available to Common Stockholders for the most recent fiscal year divided by the most ... Apple Inc Extraordinary Items. This item represents an unusual one-time gain or loss on the income statement. Extraordinary items in accounting are referred to as any kind of abnormal loss or gain that is not generated from the regular business operations. Net loss, ($1,159), $ (116). 44, Per share, basic: 45, Loss before extraordinary item, ($21.43), $ (2.17). 46, Extraordinary loss on debt, net of tax, - -, ( ... Extraordinary items, prior period adjustments and contingent liabilities ... item, may be recorded in current operating accounts without prior approval. Let's quickly discuss two non-recurring items that appear on our income statement: discontinued operations and extraordinary items. Major funds are funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding ... Jun 30, 2015 ... Schedule RI, item 11, "Extraordinary items and other adjustments, net of income taxes." If your institution reports any "Extraordinary items ... Jan 13, 2015 ... Accounting Standards Update No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20), Simplifying Income Statement ...