特別損失
非経常的で臨時に発生した損失をいい、固定資産売却損や減損損失、災害による損失など。特別損失の総額の10分の1以下で一括表示が適当と思われるものは一括計上が可能。また、関係会社との取引で発生した特別損失が特別損失総額の10分の1を超えるものは、注記が必要とされています。
ゴールデン・チャート社提供
非経常的で臨時に発生した損失をいい、固定資産売却損や減損損失、災害による損失など。特別損失の総額の10分の1以下で一括表示が適当と思われるものは一括計上が可能。また、関係会社との取引で発生した特別損失が特別損失総額の10分の1を超えるものは、注記が必要とされています。
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