Distinguishing Normal Levels of Income from Irregular Items Is of Interest

Distinguishing normal levels of income from irregular items is of interest for the $\begin{array}{cc}&&\text { FASB } & \text { IASB } \\\end{array}$
A) $\begin{array}{cc}&& \text { no } && \text { no } \\\end{array}$
B) $\begin{array}{cc}&&\text { yes } && \text { yes } \\\end{array}$
C) $\begin{array}{cc}&&\text { yes } && \text { no } \\\end{array}$
D) $\begin{array}{cc}&&\text { yes } && \text { yes } \\\end{array}$