When a company discontinues and disposes of an operation，the action is considered：（ ）.A.a cumulative effect of a change in an accounting principleB.a prior period adjustmentC.an extraordinary itemD.separately and shown net of taxes on the income statement
When a company discontinues and disposes of an operation，the action is considered：（ ）.
A.a cumulative effect of a change in an accounting principle
B.a prior period adjustment
C.an extraordinary item
D.separately and shown net of taxes on the income statement
B.a prior period adjustment
C.an extraordinary item
D.separately and shown net of taxes on the income statement
参考解析
解析：题目意为“当公司停止并处置某项业务时，该行动将被视为______。”选项A意为“会计原则调整的累积效应”；选项B意为“前期损益调整”；选项C意为“非经常项目，特殊项目”；选项D意为“损益表中显示的税后净额”，故选C。
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