How does the context of discovery affect an item's extraordinary nature?

In this study, we refer to exceptional and extraordinary items as discretionary classification items (DCIs). The existence of flexibility in the treatment of ... Jul 7, 2020 ... COVID-19 Tax Update: CRA interpretation of “extraordinary items” for CEWS · Not be expected to occur regularly or frequently within several ... 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, - -, ( ... 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 ... Jul 15, 2014 ... If an event or transaction meets the criteria for extraordinary classification, an entity is required to segregate the extraordinary item from ... ... items, and book value of equity at the previous accounting year-end and market prices. There is some evidence that both exceptional and extraordinary items ... Nov 19, 2020 ... We saved you the trouble and went in search of the most unexplained, off-beat, and eccentric items you might not be aware of. Major funds are funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding ... Jul 1, 2023 ... If a Sec. 481(a) adjustment is treated as an extraordinary item, the year 1 adjustment likely would be allocated proportionately among the ... Mar 12, 2024 ... This study examines the effects of gains on expenses for a sample of cities across 10 years. Using a staggered adoption event study design, we find that gains ...