Treatment of Extraordinary items As per Ind AS.

Indas 1.87 it cannot be shown nor disclosed

In January 2015, the Financial Accounting Standards Board (FASB) eliminated the concept of extraordinary items.

In AS we usually put extraordinary item line item after taxes because it has a tax relief. But in IFRS, indas, what is the loss or gain you have to report it in a normal classification. 

Example: 

Due to floods your warehouse inventory is rotted- treat it normally as

Dr. Inventory writeoff

Cr. Inventory

Due to some bad debt written off  guy returning the money back to you

Dr. Bank

Cr. Bad debt written off guy

So transactions will fall into the headings of indas 1 standard. You don't have to make a seperate line item for this nor notes. 

Just treat it like a normal transaction