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FASB issues new standard on reporting comprehensive income
Author(s) -
Reither Cheri L.,
Brauchle Gary J.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090102
Subject(s) - accounting , business , integrated reporting , actuarial science , ecology , biology , sustainability
Statement No. 130 permits a choice in how comprehensive income is displayed, and eliminates a proposed requirement to show per‐share amount.
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