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extraordinory items

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18 December 2007 dear all,
i want to know what items are extraordinary items as per indian accounting standards,international financial reporting standards(IFRS)&AS PER U.S GAAP.
LIKE:-Issuing ESOPS to employees,Amalgmation&demerger,Transfer of one Businees unit to other Company.
Are these items are extraordinary items or not , if not tell me some examples

27 May 2008 extraordinary items are those which don't occurs due to day to day business operations like gain/loss from sales of fix asset etc.



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