单选题
Which of the following statements about types of nonrecurring items is least accurate? A. Unusual or infrequent items are included in income from continuing operations. B. Extraordinary items are unusual and infrequent items that are reported net of taxes and included in nonrecurring income from continuing operations. C. Discontinued operations are reported net of taxes below income from continuing operations.
【正确答案】
B
【答案解析】Extraordinary items are unusual and infrequent items that are reported separately, net of tax, after net income from continuing operations.