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Comprehensive income: How to apply the rules of FASB's recent exposure draft
Author(s) -
Smith Pamela A.,
Reither Cheri L.
Publication year - 1996
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970070404
Subject(s) - insider , accounting , business , affect (linguistics) , economics , actuarial science , law , political science , sociology , communication
The authors give an insider's view of FASB's recent Exposure Draft on comprehensive income. After describing the ED'sprovisions, they show the reader how to apply them to the financial data of a well‐known company to explore how the ED could affect financial results, they also examined the impact on anonymous companies from 25 different industries.