A comprehensive approach to comprehensive income

• Autores: Jo Lynne Koehn, Sandra Waller Shelton
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 96, Nº. 3, 2014, págs. 41-49
• Idioma: inglés
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• Resumen

  • The article discusses three Accounting Standards Updates (ASUs) issued by the U.S. Financial Accounting Standards Board since June 2011, and describes how each affects how corporations account for comprehensive income. The authors illustrate two options the ASUs provide for common-sizing the income statement, and also note consequences for reporting stockholders' equity.