Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 52

1  Authoritative Literature Subtopics Scope

2  Practice Alert

3  Disclosure and Presentation Requirements ASC 220‐10, Overall Format of Statement of Income and Comprehensive Income Entities with an Outstanding Noncontrolling Interest The Order of Presentation and Headings Consistency of Form Aggregation Income from Continuing Operations Income from Continuing Operations Net Income Items of Other Comprehensive Income ASC 220‐20, Unusual Items or Infrequently Occurring Items ASC 220‐30, Business Interruption Insurance

4  Disclosure and Presentation Examples Example 5.1: Basic Order of Income Statement and Comprehensive Income Statement Example 5.2: A Multiple‐Step Format for Income from Continuing Operations Example 5.3: A Single‐Step Format for Income from Continuing Operations Example 5.4: Combined Statement of Income and Comprehensive Income with “Net of Tax” Presentation Example 5.5: Combined Statement of Income and Comprehensive Income with “Gross of Tax” Presentation Example 5.6: Two Separate but Consecutive Statements of Income and Comprehensive Income—Net of Tax Presentation Example 5.7: Note X: Income Taxes Example 5.8: Unusual or Infrequently Occurring Item—Fire at Manufacturing Facility Example 5.9: Unusual or Infrequently Occurring Items—Legal Settlement Example 5.10: Business Interruption and Insurance Recovery Example 5.11: Business Interruption and Insurance Recovery