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- W4231723902 abstract "This chapter provides guidance on the reporting, presentation, and disclosure of comprehensive income. It addresses the classification, presentation, and disclosure of unusual or infrequently occurring items. The chapter also provides presentation and disclosure requirements for business interruption insurance. In financial reporting, performance is primarily measured by net income and its components, which are presented in the income statement. A second performance measure—comprehensive income—is a more inclusive notion of performance than net income. “Income from continuing operations” includes all revenues, expenses, gains, and losses that are not required to be reported in other sections of an income statement. There are two generally accepted formats for the presentation of income from continuing operations: single-step format and multiple-step format. For interim reporting, entities must present a total for comprehensive income but are not required to present the individual components of other comprehensive income." @default.
- W4231723902 created "2022-05-12" @default.
- W4231723902 date "2021-02-25" @default.
- W4231723902 modified "2023-09-24" @default.
- W4231723902 title "ASC 220 INCOME STATEMENT— REPORTING COMPREHENSIVE INCOME" @default.
- W4231723902 doi "https://doi.org/10.1002/9781119736202.ch5" @default.
- W4231723902 hasPublicationYear "2021" @default.
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