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Statement of Financial Accounting Standards No. 130 - page 47 / 57

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|Net income                                                      $  63,250

Other comprehensive income, net of tax:

  Foreign currency translation adjustments\a/                       8,000

  Unrealized gains on securities:\b/

     Unrealized holding gains arising during period   $  13,000

     Less:  reclassification adjustment for gains

      included in net income                             (1,500)   11,500

  Minimum pension liability adjustment\c/                          (2,500)

Other comprehensive income                                         17,000

|Comprehensive income                                            $  80,250

                                                                ==========

Alternatively, components of other comprehensive income could be displayed

before tax with one amount shown for the aggregate income tax expense or

benefit as illustrated in Format A.

===========================================================================

\a/ It is assumed that there was no sale or liquidation of an investment

   in a foreign entity.  Therefore, there is no reclassification

   adjustment for this period.

\b/ This illustrates the gross display. Alternatively, a net display can

   be used, with disclosure of the gross amounts (current-period gain

   and reclassification adjustment) in the notes to the financial

   statements.

\c/ This illustrates the required net display for this classification.

===========================================================================

Format C:  Statement-of-Changes-in-Equity Approach (Alternative 1)

                             Enterprise

                   Statement of Changes in Equity

                    Year Ended December 31, 19X9

                                                                                                    Accumulated

                                                                                                       Other

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