In APB Opinion No.30, several types of transactions were defined as not meeting these criteria. These included write-downs and write-offs of receivables. Inventories, equipment leased to others, deferred research and development costs, or other intangible assets; gains or losses in foreign currency transactions or devaluations; gains or losses on disposals of segments of a business; other gains or losses on the sale or abandonment of property, plant and equipment used in business; effects of strikes; and adjustments of accruals on long-term contracts. The position expressed in Opinion No.30 was, therefore, somewhat of a reversal in philosophy; some items previously defined as extraordinary in APB Opinion No.9 were now specifically excluded from that classification. The result was the retention of the extraordinary item classification on the income statement. However, the number of revenue and expense items allowed to be reported as extraordinary was significantly reduced.
ในความเห็น no.30 APB , หลายประเภทของธุรกรรมมีกำหนดประชุมเกณฑ์เหล่านี้ เหล่านี้รวมถึงเขียนดาวน์และไม่ชอบการเขียนของลูกหนี้ สินค้าคงคลัง , อุปกรณ์เช่า คนอื่นรอการวิจัยและพัฒนาต้นทุน หรืออื่น ๆสินทรัพย์ไม่มีตัวตน ; กําไรหรือขาดทุนในสกุลเงินต่างประเทศธุรกรรมหรือลดค่าเงิน ; กำไรหรือขาดทุนในการขายทิ้งของกลุ่มธุรกิจ other gains or losses on the sale or abandonment of property, plant and equipment used in business; effects of strikes; and adjustments of accruals on long-term contracts. The position expressed in Opinion No.30 was, therefore, somewhat of a reversal in philosophy; some items previously defined as extraordinary in APB Opinion No.9 were now specifically excluded from that classification. The result was the retention of the extraordinary item classification on the income statement. However, the number of revenue and expense items allowed to be reported as extraordinary was significantly reduced.
การแปล กรุณารอสักครู่..