A is corrent. A material event or transaction which is considered to be unusual in nature or infrequent in occurrence (but not both) that results in either a gain or a loss should be presented as a separate component of income from continuing operations.
B is incorrect. A material event or transaction which is considered to be unusual in nature or infrequent in occurrence (but not both) that results in either a gain or a loss should be presented as a separate component of income from continuing operations.
C is incorrect. A material event or transaction which is considered to be unusual in nature or infrequent in occurrence (but not both) that results in either a gain or a loss should be presented as a separate component of income from continuing operations.
D is incorrect. A material event or transaction which is considered to be unusual in nature or infrequent in occurrence (but not both) that results in either a gain or a loss should be presented as a separate component of income from continuing operations.
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