Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 66
Example 5.7: Note X: Income Taxes
ОглавлениеThe tax effects of items included in other comprehensive income for the year ended December 31, 20X1, are as follows:
| Before‐Tax Amount | Tax Expense (Benefit) | Net‐of‐Tax Amount | |
| Foreign currency translation adjustments | $17,000 | $5,100 | $11,900 |
| Unrealized gains on debt securities: | |||
| Unrealized holding gains arising during period | 25,000 | 7,500 | 17,500 |
| Less: Reclassification adjustment for gains | (5,000) | (1,500) | (3,500) |
| realized in net income | |||
| Net unrealized holding gains | 20,000 | 6,000 | 14,000 |
| Cash flow hedges: | |||
| Net derivative losses arising during the period | (16,000) | 4,800 | (11,200) |
| Plus: Reclassification adjustment for losses realized in net income | 25,875 | (6,913) | 18,113 |
| Net effects of cash flow hedges | 9,875 | (2,113) | 6,913 |
| Defined benefit plans: | |||
| Prior service cost from plan amendment during the period | (5,800) | (1,640) | (4,200) |
| Less: amortization of prior service cost included | |||
| in net periodic pension cost | 1,800 | 640 | 700 |
| Net prior service cost during the period | (4,000) | (1,000) | (3,500) |
| Net loss arising during the period | (2,500) | ( 950) | (1,040) |
| Defined benefit plans, net | (6,500) | (1,950) | (4,540) |
| Other comprehensive income | $40,375 | $12,112 | $28,263 |
Note: An example of displaying unusual or infrequently occurring items on the balance sheet can be found in Exhibit 5.1.
