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Statement of Financial Accounting Standards No. 130 - page 51 / 57

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                                 -------------------------------------

Minimum pension liability

 adjustment                         (3,333)          833        (2,500)

                                 -------------------------------------

Other comprehensive income       $  22,666     $  (5,666)    $  17,000

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

Alternatively, the tax amounts for each component can be displayed

parenthetically on the face of the financial statement in which

comprehensive income is reported.

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

All Formats:  Disclosure of Accumulated Other Comprehensive Income Balances

                                   Enterprise

                         Notes to Financial Statements

                          Year Ended December 31, 19X9

                                                  Minimum    Accumulated

                                                  Pension       Other

                         Foreign    Unrealized   Liability   Comprehen-

                         Currency    Gains on    Adjustment  sive Income

                          Items     Securities

                        ---------------------------------------------

Beginning balance       $  (500)     $25,500     $     0      $25,000

Current-period change     8,000       11,500      (2,500)      17,000

                        ---------------------------------------------

Ending balance          $ 7,500      $37,000     $(2,500)     $42,000

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

Alternatively, the balances of each classification within accumulated other

comprehensive income can be displayed in a statement of changes in equity

or in a statement of financial position.

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

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