In accounting, a non-recurring item is an infrequent or abnormal gain or loss/ charge that is reported on an entity's...

A category of charges/ expenses that do not directly relate to core operations/ activities. These charges arise from non-recurring events...

A category of costs/ expenses that do not directly relate to core operations/ activities. These costs do not qualify as...

An accounting transaction (and an element of an entity’s income statement) that reflects the consumption of an asset (broadly, an...