我先来给你小解释一下non-recurring items吧

1.FASB中要求，在一份基本的Income Statement中，为了得到Net Income,必须包含net income from continuing operations 和 non-recurring items.

2.non-recurring items又分为四种，分别叫做：Unusual or infrequent items,extraordinary items,discontinued operations 和 accounting changes.

3.Unusual or infrequent items指Transations or event that are either unusual in nature or infrequent in occurrence but not both.唯有它列示于net income from continuing operations 之上.

4.extraordinary items指Transations or event that are  unusual in nature and infrequent in occurrence and material in ammount.

5.discontinued operations 指 a operation that management has decided to dispose of,but either has not yet done so,or has disposed of in the current year after the operation had generated income or losses.

6.accounting changes 包括changes in accounting priciples,changes in accounting estimates and prior-period adjustments.

这部分内容不好理解，建议LZ找本外文财务报表分析教材看一下。

至于国外准则变化的问题，很负责任的告诉你：没变。上述定义和规范一直延用现在。最新FASB和IASB在搞趋同，但暂时没变到这里来。

我现在的理解是non-recurring items可以计入期间费用，而Other income就是国内报表的营业外收入

第二个问题，您说国外准则没变，但是为何上世纪九十年代的报表中没有other income,non-recurring items,Discontinued operations 等项目？而这些项目是在本世纪初才在国外的报表种出现。