# ASC 220-20-50: Income Statement—Reporting Comprehensive Income — Unusual or Infrequently Occurring Items — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/20/#50-disclosure)

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## ASC 220-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/220/20/#50-disclosure)

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#### Unusual or Infrequently Occurring Items

##### [220-20-50-1](https://asc.understandingaccounting.org/asc/220/20/#220-20-50-1)

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The nature and financial effects of each event or transaction that is unusual in nature or occurs infrequently or both shall be presented as a separate component of income from continuing operations or, alternatively, disclosed in notes to the financial statements.

Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:

[270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The nature and financial effects of each event or transaction that is unusual in nature or occurs infrequently or both shall be presented as a separate component of income from continuing operations or, alternatively, disclosed in notes to the interim and annual financial statements.