(b) For each of the nonrecurring items stated below, give an example and indicate (match with) the appropriate accounting treatment. (10 marks) 1. Extraordinary item 2. Change in accounting estimate 3. Change in accounting principle 4. Discontinued operation 5. Special items B D E Accounting treatments Shown net as a separate line item between net income and comprehensive income, no restatement. Income statement line items adjusted as appropriate, gross or net, prior years restated. Gross amount is part of its regular income or expense line item in income from continuing operations, prior years restated. Gross amount is part of its regular income or expense line item in income from continuing operations, no restatement. Shown gross as a separate line item in income from continuing operations, no restatement. Shown net as a separate line item between income from continuing operations and net income, prior years restated. Shown cumulative net as a separate line item between income from continuing operations and net income, no restatement. Shown net as a separate line item between income from continuing operations and net income, no restatement, Not in income statement, opening retained earnings is changed by net amount, no restatement. F G H