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Title: A study on the accounting treatment of extraordinary item in Singapore.
Authors: Kuang, Bee Ling.
Lee, Siew Fun.
Ng, Chun Chun.
Keywords: DRNTU::Business::Accounting
Issue Date: 1996
Abstract: Due to ambiguous definitions of extraordinary item and exceptional item as given in Statement of Accounting Standards (SAS) 8, there is a certain degree of discretion as to the classification of extraordinary item, hence, the issue of pushing the item ‘above the line’ and ‘below the line’ is a much debated topic among the accounting profession.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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