# ASC 220-20-05: Income Statement—Reporting Comprehensive Income — Unusual or Infrequently Occurring Items — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-20-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/220/20/#05-overview-and-background)

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##### [220-20-05-1](https://asc.understandingaccounting.org/asc/220/20/#220-20-05-1)

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This Subtopic addresses the presentation and disclosure of unusual and infrequently occurring items.