Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 123

Sometimes events that alter a company’s income occur but don’t have a place on the income statement or require additional comments. Anything of this sort goes in the supplemental notes portion of the income statement. Examples include the following:

 A switch from LIFO inventory cost accounting to FIFO inventory cost accounting

 An unusual or infrequent event, such as finding an oil reserve where your new building is being constructed and selling it for extra revenues

 Any discontinued operations or unusual earnings from subsidiaries