clearly from regular operation of the company and unexpectedly or rarely occurs Such extraordinary items shall be demonstrated as a total amount after subtract related income taxation and demonstrate the

incomes or expenses arising from items or event accounting differ clearly from regular operation of the company and unexpectedly or rarely occurs Such extraordinary items shall be demonstrated as a total

more rarely “blue infrastructure”), ecosystem-based adaptation, green adaptation, and natural capital are some of the many phrases used to refer to the use of ecosystems to provide infrastructure

some engagements, key audit partners rarely involved in the planning stage. Regarding EQCRs’ working papers, one of the repeated findings was that they were prepared as a checklist for compliance purpose