Американские бухгалтера не боятся ураганов
Under U.S. GAAP an extraordinary item is one that is both unusual in nature and infrequent in occurence... Following Hurricanes Katrina and Rita in 2005, the American Institute of Certified Public Accountants issued Technical Practice Aid 5400.05, which states (the material in square brackets has been added): "A natural disaster [such as hurricane, tornado, fire, or earthquake] of a type that is reasonably expected to reoccur would not meet both conditions [for classification as an extraordinary item].