备考CFA考试，不管在忙碌也是要做考试题的，熟悉CFA考试题型是很重要的，那今天小编给你带来了一道CFA考试题，看看你能不能做对呢？
从2021年2月考试情况来看，更多的是考察考生的基础概念，所以今天这道题是概念考试题，看看你的知识基础概念掌握了没有？
【例题】A company suffered a substantial loss when its production facility was destroyed in an earthquake against which it was not insured. Geological scientists were surprised by the earthquake as there was no evidence that one had ever occurred in that area in the past. Which of the following statements is most accurate? The company should report the loss on its income statement:
A. net of taxes if it reports under U.S. GAAP.
B. as an extraordinary item if it reports under IFRS.
C. as an unusual item if it reports under U.S. GAAP.
【答案解析】
[Solution] A is correct. To qualify as an extraordinary item, an item must be both unusual in nature and infrequent in occurrence: The description of the earthquake meets these criteria. Extraordinary items are only allowed under U.S. GAAP and are reported on the income statement net of tax.
CFA备考怎么能少了CFA备考资料呢？小编为各位考生准备了CFA备考资料，有需要可以点击下方链接获取！
一看到Earthquake，我们就开始想这会不会是一个经常发生的事情，很明显，地震并不是一个发生后大家都习以为常的事件 (unusual)，也不是一个每天都要发生的事情(infrequent)，根据这个思考方向，我们可以判断它是extraordinary item- unusual and infrequent. 在GAAP中，Extraordinary Item会记录在线下并以税后的形式出现，在IFRS不会记录在报表上。
所以在备考中你是不是需要做题检验呢？这边正在备考CFA备考计划，有需要的可以加入一起备考哦！
