为什么不能是b

问题如下：

Question A company establishes a plan to dispose of one of its material lines of business and will have no further involvement in its operation. The income statement most likely reports the results of this line of business as:

选项：

A.discontinued operations.

B.unusual or infrequent items.

C.continuing operations until the actual sale is performed.

解释：

1. Correct because when a company disposes of or establishes a plan to dispose of one of its component operations and will have no further involvement in the operation, the income statement reports separately the effect of this disposal as a “discontinued” operation under both IFRS and US GAAP. Financial standards provide various criteria for reporting the effect separately, which are generally that the discontinued component must be separable both physically and operationally.

2. Incorrect because IFRS require that items of income or expense that are material and/or relevant to the understanding of the entity’s financial performance should be disclosed separately. Unusual or infrequent items are likely to meet these criteria. …. For example, restructuring charges, such as costs to close plants and employee termination costs, are considered part of a company’s ordinary activities. As another example, gains and losses arising when a company sells an asset or part of a business, for more or less than its carrying value, are also disclosed separately on the income statement. These sales are considered ordinary business activities.

3. Incorrect because both IFRS and US GAAP specify that the results of discontinued operations should be reported separately from continuing operations. When a company disposes of or establishes a plan to dispose of one of its component operations and will have no further involvement in the operation, the income statement reports separately the effect of this disposal as a “discontinued” operation.

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