How are discontinued operations and extraordinary items that occur at midyear initially reported?
Included in net income and disclosed in the notes to the year-end financial statements.
Disclosed only in the notes to the year-end financial statements.
Disclosed only in the notes to interim financial statements.
Included in net income and disclosed in the notes to interim financial statements.
Choice "D" is correct. To adequately capture the impact of discountinued operations and extraordinary items, both should be included (prorated) in net income and disclosed in the interim financial statement notes.
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