exceptional items

Definitions

Accounting

• plural noun items which arise from normal trading but which are unusual because of their size or nature
• plural noun items in a balance sheet which do not appear there each year and which are included in the accounts before the pre-tax profit is calculated, as opposed to extraordinary items which are calculated after the pre-tax profit

Nearby Definitions of “exceptional items”

• eureka
• Euripides
• European Union
• evidence
• Evidence-based Medicine
• exceptional items
• exchange
• exclamation
• exercise
• exit
• expectations

Contexts for “exceptional items”

2 definitions in context
• Accounting