此题没有背景信息。

问题如下：

Question Under US GAAP, for reporting periods after 15 December 2015, unusual or infrequent items are shown on the income statement separately:

选项：

A.below continuing operations.

B.below discontinued operations.

C.as part of continuing operations.

解释：

C is correct. Under US GAAP, material items that are unusual or infrequent and that are both as of reporting periods beginning after 15 December 2015 are shown as part of a company’s continuing operations but are presented separately.

A is incorrect because, under US GAAP, unusual or infrequent items are not shown below continuing operations; rather, they are shown as part of a company’s continuing operations but are presented separately.

B is incorrect because, under US GAAP, unusual or infrequent items are not shown below discontinued operations; rather, they are shown as part of a company’s continuing operations but are presented separately.