Use of the Extraordinary Item
At its March 10, 2010, board meeting, FASB affirmed its prior tentative decision that a company should not present the effects of extraordinary, unusual, and infrequently occurring events and transactions as a functional category in the statement of comprehensive income, as has been required under t...
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| Main Authors: | , , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2012
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/911 http://viewer.zmags.com/publication/79e01b26#/79e01b26/28 |
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