Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

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The City of Hampshore is currently preparing financial statements for the past fiscal year. The city manager is concerned because the city encountered some unusual transactions during the current fiscal period and is unsure as to their handling.
Required
Locate a copy (either in hard copy or online) of GASB's Codification of Governmental Accounting and Reporting Standards. Either through an online search or a review of the index, answer each of the following questions.
1. For government accounting, what is the definition of an extraordinary item
2. For government accounting, what is the definition of a special item
3. On government-wide financial statements, how should extraordinary items and special items be reported