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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