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Statement of Financial Accounting Standards No. 130 - page 15 / 57

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Background Information  . . . . . . . . . . . . . . . . . . . . .  36-50

 Financial Instruments Project . . . . . . . . . . . . . . . . .  46-50

Benefits and Costs  . . . . . . . . . . . . . . . . . . . . . . .  51-52

Conclusions on Basic Issues . . . . . . . . . . . . . . . . . . . 53-105

 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  53-55

 Issues Considered . . . . . . . . . . . . . . . . . . . . . . . 56-105

   Reporting of Comprehensive Income . . . . . . . . . . . . . .  57-77

     Reporting All Items of Comprehensive Income in a Statement

      of Financial Performance . . . . . . . . . . . . . . . . .  58-67

     Displaying a Total for Comprehensive Income . . . . . . . . . . 68

     Describing the Total for Comprehensive Income . . . . . . .  69-74

     Displaying Per-Share Amounts for Comprehensive Income . . .  75-77

   Including Cumulative Accounting Adjustments in Comprehensive

    Income . . . . . . . . . . . . . . . . . . . . . . . . . . .  78-82

   Display of Components of Comprehensive Income . . . . . . . .  83-95

     Dividing Comprehensive Income into Net Income and Other

      Comprehensive Income . . . . . . . . . . . . . . . . . . .  84-85

     Display Classifications for Other Comprehensive Income  . .  86-95

   Display of Comprehensive Income in One or Two Statements

    of Financial Performance . . . . . . . . . . . . . . . . . .  96-99

   Display of Related Tax Effects  . . . . . . . . . . . . . .  100-105

Conclusions on Other Issues . . . . . . . . . . . . . . . . . .  106-125

 Including Prior-Period Adjustments in Comprehensive Income  . . .  106

 Statement of Cash Flows Reporting . . . . . . . . . . . . . . . .  107

 Other Items Reported in Equity  . . . . . . . . . . . . . . .  108-119

   Deferred Compensation Expense and Unearned ESOP Shares  . .  109-112

   Taxes Not Payable in Cash . . . . . . . . . . . . . . . . .  113-115

   Gains and Losses Resulting from Contracts That Are

    Indexed to a Company's Shares and Ultimately

    Settled in Cash  . . . . . . . . . . . . . . . . . . . . .  116-118

   Other Paid-in Capital Transactions Not Addressed  . . . . . . .  119

 Display of Other Comprehensive Income under the Equity

  Method of Accounting . . . . . . . . . . . . . . . . . . . .  120-122

 Other Comprehensive Income of Subsidiaries  . . . . . . . . . . .  123

 Interim-Period Reporting  . . . . . . . . . . . . . . . . . .  124-125

Effective Date and Transition . . . . . . . . . . . . . . . . .  126-128

Appendix A

BACKGROUND INFORMATION AND BASIS FOR CONCLUSIONS

Introduction

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