The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies,
84
lượt xem 12
download
lượt xem 12
download
Download
Vui lòng tải xuống để xem tài liệu đầy đủ
Other Comprehensive Income Statement of Financial Accounting Standards No. 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions. 1. Changes in the market value of securities available for sale (described in Chapter 12). 2. Gains, losses, and amendment costs for pensions and other postretirement plans (described in Chapter 17). 3. When a derivative is designated as a cash flow hedge is adjusted to fair value, the gain or loss is deferred as a component of comprehensive income and included in...
Chủ đề:
Bình luận(0) Đăng nhập để gửi bình luận!
CÓ THỂ BẠN MUỐN DOWNLOAD