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Definition of 'Exceptional Item'
Charges incurred that must be noted on a company's balance sheet, in accordance with GAAP principles. Even though they are considered to be part of ordinary business charges, exceptional items must be disclosed due to their sheer size or frequency.
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Investopedia explains 'Exceptional Item'
Don't confuse exceptional items with extraordinary items: the latter are not part of a company's ordinary business dealings. Exceptional items, on the other hand, are material and need to be documented in order to provide investors and regulators with accurate and informative financial statements.
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Search results for 'Exceptional Item'
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... in plain English the reason for the decline in each line item on the ... By learning
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... tricks to fool us into overestimating the benefits of a given item. ... incentives are
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http://www.investopedia.com/articles/mortgages-real-estate/08/interest-only.asp
... Item, IO Loan (A), Conventional Loan (B), Difference (AB ... For real estate
investors/speculators, IO loans can be an exceptional way of using other people's ...
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http://www.investopedia.com/university/accounting-earnings-quality/earnings7.asp
... or even to look at a single operating accrual item to see if ... as management has used
aggressive accounting to achieve the current exceptional operating results. ...
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