QUESTÃO ERRADA: Para disponibilizar informações relevantes, comparáveis e compreensíveis, a entidade deve apresentar separadamente rubricas de receitas oriundas de itens extraordinários na demonstração do resultado.
Questão errada.
CPC 26 – 87. A entidade não deve apresentar rubricas ou itens de receitas ou despesas como itens extraordinários
, quer na demonstração do resultado abrangente, quer na demonstração do resultado do período, quer nas notas explicativas. Advertisement
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