Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 54

ASC 220, Income Statement—Reporting Comprehensive Income, contains three Subtopics:

 ASC 220‐10, Overall

 ASC 220‐20, Unusual Items or Infrequently Occurring Items

 ASC 220‐30, Business Interruption Insurance

The three Subtopics provide discrete information and are not interrelated. (ASC 220‐10‐05‐1 through 05‐5)