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March 2013 » The Presentation of Other Comprehensive...
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Tim V. Eaton, PhD, CPA, and Kathryn E. Easterday, PhD, CPA, and Michael R. Rhodes
More than a decade ago, FASB published the landmark Statement of Financial Accounting Standard (SFAS) 130, Reporting Comprehensive Income, which is now codified in Accounting Standards Codification (ASC) Topic 220, “Comprehensive Income.” Comprehensive income is defined as “the change in equity (net assets) of a business entity during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners” (ASC Glossary).
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