außerordentliche Posten

Substantiv

full

extraordinary items

noun

Accounting Law
Business (Corporate) Law/Company Law

Comparative law notes

This item is defined as being infrequent and unusual under US GAAP, whereas German GAAP limits them to rare circumstances. This item is shown on the income statement, and the individual extraordinary items must be disclosed in the notes (Anhang).

Definitions of extraordinary items

items in a set of accounts that do not appear regularly each year, unlike items such as money paid in rent or on salaries

For purposes of this paragraph, pre-tax operating income shall exclude non-recurring or unusual charges or extraordinary items.