【正文】 or 3. As part of the statement of stockholders’ equity Comprehensive Ine LO 8 Explain how to report other prehensive ine. Chapter 445 TwoStatement Format for Comprehensive Ine Comprehensive Ine LO 8 Explain how to report other prehensive ine. Illustration 419 Chapter 446 V. G i l l I n c.C o m bi n e d S t at e m e n t o f C o m p r e h e n si ve I n co m eF o r t h e Y e ar E n d e d D e ce m be r 3 1 , 2 0 0 7S ale s r e ve n u e 8 0 0 , 0 0 0$ C o st o f g o o d s s o l d 6 0 0 , 0 0 0 G r o ss p r o f i t 2 0 0 , 0 0 0 O p e r at i n g e x p e n se s 9 0 , 0 0 0 N e t i n co m e 1 1 0 , 0 0 0 U n r e ali ze d h o l d i n g g ai n , n e t o f t ax 3 0 , 0 0 0 C o m p r e h e n si ve i n co m e 1 4 0 , 0 0 0$ Combined Ine Statement Comprehensive Ine LO 8 Explain how to report other prehensive ine. Chapter 447 Comprehensive Ine LO 8 Explain how to report other prehensive ine. Statement of Stockholders’ Equity (most mon) Illustration 420 Chapter 448 Comprehensive Ine LO 8 Explain how to report other prehensive ine. Balance Sheet Presentation Illustration 421 Regardless of the display format used, the accumulated other prehensive ine of $90,000 is reported in the stockholders’ equity section of the balance sheet. Chapter 449 Review The FASB decided that the ponents of other prehensive ine must be displayed a. in a second separate ine statement. b. in a bined ine statement of prehensive ine. c. as a part of the statement of stockholders39。 equity are referred to as a. prehensive ine. b. other prehensive ine. c. prior period ine. d. unusual gains and losses. Comprehensive Ine LO 8 Explain how to report other prehensive ine. Chapter 444 Three approaches to reporting Comprehensive Ine (SFAS No. 130, June 1997): 1. A second separate ine statement。Chapter 41 Ine Statement and Related Information Chapter 4 Chapter 42 1. Understand the uses and limitations of an ine statement. 2. Prepare a singlestep ine statement. 3. Prepare a multiplestep ine statement. 4. Explain how to report irregular items. 5. Explain intraperiod tax allocation. 6. Identify where to report earnings per share information. 7. Prepare a retained earnings statement. 8. Explain how to report other prehensive ine. Learning Objectives Chapter 43 Ine Statement Usefulness Limitations Quality of Earnings Format of the Ine Statement Reporting Irregular Items Special Reporting Issues Intraperiod tax allocation Earnings per share Retained earnings statement Comprehensive ine Discontinued operations Extraordinary items Unusual gains and losses Changes in accounting principles Changes in estimates Corrections of errors Ine Statement and Related Information Elements Singlestep Multiplestep Chapter 44 單詞學(xué)習(xí) ? Singlestep 單步式 ? Multiplestep 多步式 ? Discontinued operation 終止經(jīng)營(yíng) ? Extraordinary items 非常項(xiàng)目 ? Changes in accounting principles會(huì)計(jì)政策變更 ? Changes in accounting estimates 會(huì)計(jì)估計(jì)變更 ? Intraperiod tax allocation 期內(nèi)所得稅分?jǐn)? ? Earnings per share 每股收益 Chapter 45 Evaluate past performance. Predicting future performance. Help assess the risk or uncertainty of achieving future cash flows. Ine Statement Usefulness of the Ine Statement LO 1 Understand the uses and limitations of an ine statement. Chapter 46 Companies omit items that cannot be measured reliably. Ine is affected by the accounting methods employed. Ine measurement involves judgment. Ine Statement Limitations of the Ine Statement LO 1 Understand the uses and limitations of an ine statement. Chapter 47 Companies have incentives to manage ine to meet or beat Wall Street expectations, so that the market price of stock increases and the value of stock options increase. Ine Statement LO 1 Understand the uses and limitations of an ine statement. Quality of earnings is reduced if earnings management results in information that is less useful for predicting future earnings and cash flows. Quality of Earnings Chapter 48 Elements of the Ine Statement LO 1 Understand the uses and limitations of an ine statement. Revenues – Inflows or other enhancements of assets or settlements of its liabilities that constitute the entity’s ongoing major or central operations. Sales Fee revenue Interest revenue Dividend revenue Rent revenue Examples of Revenue Accounts Chapter 49 Elements of the Ine Statement LO 1 Understand the uses and limitations of an ine statement. Expenses – Outf