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#cfa-level-1 #financial-reporting-and-analysis #non-recurring-non-operating-items #understanding-income-statement
analysts should exclude items that are non-recurring in nature when predicting a company's future earnings and cash flows
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Subject 6. Non-Recurring Items and Non-Operating Items
sustainable income and therefore should be the primary focus of analysis. Segregating the results of recurring operations from those of non-recurring items facilitates the forecasting of future earnings and cash flows. Generally, <span>analysts should exclude items that are non-recurring in nature when predicting a company's future earnings and cash flows. However, this does not mean that every non-recurring item in the income statement should be ignored. Management tends to label many items in the income statement as "non-recurring


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