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A is corrent because interim reporting standards require that discontinued operations and extraordinary items occurring during the year be included in interim net income and disclosed in the notes to the interim financial statements.
B is incorrect. Interim reporting standards require that discontinued operations and extraordinary items occurring during the year be included in interim net income and disclosed in the notes to the interim financial statements. 
C is incorrect. Interim reporting standards require that discontinued operations and extraordinary items occurring during the year be included in interim net income and disclosed in the notes to the interim financial statements.   
D is incorrect. Interim reporting standards require that discontinued operations and extraordinary items occurring during the year be included in interim net income and disclosed in the notes to the interim financial statements.