An Analysis of the Impact of Alternative Financial Statement Presentations of Comprehensive Income (Survey) An Analysis of the Impact of Alternative Financial Statement Presentations of Comprehensive Income (Survey)

An Analysis of the Impact of Alternative Financial Statement Presentations of Comprehensive Income (Survey‪)‬

Academy of Accounting and Financial Studies Journal 1999, Jan, 3, 1

Academy of Accounting and Financial Studies Journal
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Descrizione dell’editore

INTRODUCTION This paper reports the results of a study of the reactions of financial statement preparers and financial statement users to Statement of Financial Accounting Standards No. 130 (SFAS No. 130), Reporting Comprehensive Income. This standard requires companies to report a new measure of income called Comprehensive Income, which includes net income plus several additional items that previously were carried directly to stockholders' equity without being reported in income. These additional items now included in comprehensive income are, in total, labeled Other Comprehensive Income.

GENERE
Affari e finanze personali
PUBBLICATO
1999
1 gennaio
LINGUA
EN
Inglese
PAGINE
25
EDITORE
The DreamCatchers Group, LLC
DIMENSIONE
309,7
KB

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