Meaning

This query is : Resolved 

14 June 2014 Dear Sir,

What is mean by exceptional item.

14 June 2014
1. ordinary business costs of unusual size or nature
costs that arise from normal business dealings, but that must be recorded because of their unusual size or nature


2. unusual items included in pre-tax balance sheet
items in a balance sheet that do not appear there each year and that are included in the accounts before the pre-tax profit is calculated, as opposed to extraordinary items that are calculated after the pre-tax profit



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