单选题 Which of the following statements about nonrecurring item is least accurate?

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

【正确答案】 C

【答案解析】[解析] 会计准则的变动要求进行回顾应用(retrospective application)。相应地，所有前期财务报表都应当重新进行修订，以反映上述会计准则的变动。回顾应用提高了不同期间的财务报表的可比性。