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Comprehensive Income and Its Components.

Summary: This section presents standards for reporting and display of comprehensive income and its components (revenues, expenses, gains, and losses) in a full set of general-purpose financial statements. This section requires that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements.

  • Pages: 36
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  • Filename: 18867 Comprehensive Income, Components.doc
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