CFA一级财务报表分析Nonrecurring item是什么意思？在考试总出这样的知识吗？考试题有吗？
Which of the following statements about nonrecurring items is least accurate?
A Discontinued operations are reported net of taxes at the bottom of the income statement before net income.
B Unusual or infrequent items are reported before taxes above net income from continuing operations.
C A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income.
不管是小知识点，只要CFA考试教材中有的知识点都是可以考的，也会出现在CFA考试题中的，那这道考题的答案如何呢？小编给你说说！
【答案及解析】C A change in accounting principle requires retrospective application; that is, all prior period financial statements currently presented are restated to reflect the change.
【核心词汇】：Nonrecurring item：不可再生项目
是指未来将终止经营的项目。其收益不应包含在公司可持续收益一中。
备考阶段CFA考试需要大量的刷题，那你有CFA题库没？
