Which of the following statements about nonrecurring items is least accurate? —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 8　Financial Reporting and Analysis Income Statements, Balance Sheets, and Cash Flow Statements

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 8　Financial Reporting and Analysis Income Statements, Balance Sheets, and Cash Flow Statements

单选题 编号：2689772

1. Which of the following statements about nonrecurring items is least accurate?

A.Gains from extraordinary items are reported net of taxes at the bottom of the income statement before net income.
B.Unusual or infrequent items are reported before taxes above net income from continuing operations.
C.A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income.