| http://www.w3.org/ns/prov#value | - While not eliminating the category, says Bloomer, FASB has decided to rescind one of the primary sources of extraordinary items ??? the early extinguishment of debt. ???When FAS 4 was issued, that was an extraordinary item,??? she notes. ???Now, because of all kinds of innovations in the financial market, companies are more flexible in their ability to retire debt.???
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