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　　審計中特別項目的種類
　　(FAR) Types of extraordinary item
　　Gains or losses included in a company's financial statements, which are infrequent and unusual in nature.
　　Instructor’s tips：
　　Two prerequisites must be met: “Infrequent” and “unusual”. Also, “extraordinary” is “very rear” situation.
　　Great example: Snowstorm in Hawaii creating extraordinary losses to banana crops. “effects of a strike” is NOT an extraordinary item because it does NOT meet “unusual in nature” characteristic.