Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 44
PRESENTATION AND DISCLOSURE EXAMPLES Example 3.1: Statement of Financial Position—Highly Aggregated
ОглавлениеABC Corporation Statement of Financial Position December 31, 20X1
| Assets | |
| Current assets | xxx |
| Long‐term investments | xxx |
| Property, plant, and equipment, net | xxx |
| Deferred income tax assets | xxx |
| Goodwill | xxx |
| Intangible and other assets | xxx |
| Total assets | xxx |
| Liabilities and Shareholders' Equity | |
| Current liabilities | xxx |
| Deferred income tax liabilities | xxx |
| Long‐term debt | xxx |
| Total liabilities | xxx |
| Capital stock | xxx |
| Additional paid‐in capital | xxx |
| Retained earnings | xxx |
| Accumulated other comprehensive income | xxx |
| Total shareholders' equity | xxx |
| Total liabilities and shareholders' equity | xxx |
The following more comprehensive statement of financial position includes more line items (for details about specific assets and liabilities) than are found in most statements of financial position.
