extraordinary item Definition

extraordinary item

Definition

A non-recurring event that materially affected a company's finances in a reporting period. Must be explained in the annual report or quarterly report.

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Related Terms on BusinessDictionary

exceptional item
special item

below the line
earnings

Popular 'Accounting' Terms

current ratio
equity
working capital
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Nearby Terms

external financing
external funds
external market
externality
extraordinary call
extraordinary item
extrapolation
extreme point rule
ex-warrants
face amount
face value

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