The extraordinary items should be c

The extraordinary items should be classified separately in the income statement if it meets any of the following criteria:

It is material in relation to income before extraordinary items
It is material to the trend of annual earnings before extraordinary items
It is material by other criteria

The extraordinary Items should be classified separately in The income Statement IF IT Meets any of The following criteria:. It is material in relation to income Before extraordinary Items. It is material to The Trend of Annual earnings Before extraordinary Items. It is material by Other criteria

The extraordinary items should be classified separately in the income statement if it meets any of the following criteria:

It. Is material in relation to income before extraordinary items
It is material to the trend of annual earnings before extraordinary. Items
It is material by other criteria.