What are extraordinary items?

2.  unusual and infrequent.

yeah i also pick option2>>>>>>>>>>>>>>>>>>>>>..

the correct answer is the second answer2.unusual and infrequent.

2 and3. They are unusual and infrequent.

the answer is #2.unusual and infrequent

the extraordinary items are part (2) these are the fianacial statements included in companies.

Any event or transaction which is abnormal, not related to normal company activities is referred to as 'Extraordinary Item'. So, the answer is No.2

By the way as far as I Know the use of Extraordinary items has been eliminated.

Extraordinary items must be both unusual in nature and infrequent in occurrence in the environment in which the entity operates. such as loss from volcanic eruption and earthquake.

it's wrong to consider the( write-down of receivables and inventory, disposal of a segment, or sale of productive assets ) as extraordinary  

agree with answer ......................