Items that are considered outside of normal activities or operations. Non-core items are considered to be from peripheral or incidental activities, while core items are considered central to operations. In accounting, non-core items can also relate to interest, taxes and other expenses.
Even if non-core items are considered separate from everyday business operations, they may still represent a substantial part of a business' health. If non-core items are not reported with the same level of transparency then stakeholders are not being given the entire picture.
Investment dictionary. Academic. 2012.
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