单选题
编号：2692089
1. Which of the following statements about nonrecurring items is most accurate?
- A.The correction of an accounting error is reported net of taxes below extraordinary items on the income statement.
- B.Discontinued operations are classified as unusual or infrequent and are reported as a component of net income from continuing operations.
- C.Uninsured losses from earthquakes and expropriations by foreign governments can be classified as extraordinary items under U.S. GAAP but not under IFRS.