Comprehensive Income - реферат по прочим предметам
Тезисы:
- The effect of these changes is included in the comprehensive income.
- Reporting Comprehensive Income; The Secured Lender; New York; Mar/Apr 1998; Eran Echreiber.
- Comprehensive income; Management Accounting; New York; Dec 1995; Bisgay, Louis.
- There are three ways to present comprehensive income.
- A comprehensive income is combined with income statement.
- A comprehensive income is represented as a part of the statement of stockholder’s equity.
- A separate income statement is prepared.
- However even the new statement did not cover what probably it should have covered.
- Nowadays, the market is very volatile and fair market values of the assets might change instantly.
- In turn, change in fair market value leads to losses or gains in general value of a company.
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