Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 60
DISCLOSURE AND PRESENTATION EXAMPLES Example 5.1: Basic Order of Income Statement and Comprehensive Income Statement
Оглавление| Statement of Income |
| Income from continuing operations Sales or service revenues Costs of goods sold Operating expenses Remaining excess of fair value over cost of acquired net assets in a business combination Gains and losses Other revenues and expenses Items that are unusual or infrequent, gross Income tax expense related to continuing operations |
| Results from discontinued operations Income (loss) from operations of a discontinued component Gain (loss) from disposal of a discontinued component |
| Net income |
| Earnings per share information |
| Other comprehensive income Foreign currency translation adjustments Unrealized gains (losses) on securities Adjustments related to pension liabilities or assets Gains/losses on cash‐flow hedging items Gains/losses on hedges of forecasted foreign‐currency‐denominated transactions Reclassification adjustment (may be shown gross or net of tax, details may be disclosed in note) Income tax related to other comprehensive income (if components are not shown net of tax) |
| Comprehensive income |
| Earnings per share information |
