As-5

AS-5 deals with two types of changes:

1. Changes in accounting estimate: E.g. change in amount of provision of bad debts or estimated useful life for depreciable asset.
2. CHange in accounting policies: E.g. change in metho dof depreciation i.e. from SLM to WDV.

There are certain transactions which are not extraordinary but still shown separetaly in Statement of Profit and loss.Some of them are-

* Littigation settlement

*Written down value of Investment to NRV or reversal

*Reversal of provision etc.

Along with shown separately, effect of transaction in profit or loss of the period and further period, if affected should be disclosed in notes to accounts.

I hope your query is sorted, if not please clarify where I went wrong in getting your point.