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1、GENERALACCOUNTINGSECTION1530comprehensiveincomeGENERALACCOUNTINGSECTION<>1530comprehensiveincomePURPOSEANDSCOPE.0<>1???ThisSectionestablishesstandardsforreportinganddisplayofcomprehensiveincome.Itdoesnotaddressissuesofrecognitionormeasurementforcomprehensiveincome
2、anditscomponents..02???ThisSectiondoesnotapplytonot-for-profitorganizations(seeFINANCIALSTATEMENTPRESENTATIONBYNOT-FOR-PROFITORGANIZATIONS,Section4400).DefinitionsDEFINITIONS.03???ThefollowingtermsareusedinthisSectionwiththemeaningsspecified:(a)???Comprehensiveinc
3、omeisthechangeinequity(netassets)ofanenterpriseduringaperiodfromtransactionsandothereventsandcircumstancesfromnon-ownersources.Itincludesallchangesinequityduringaperiodexceptthoseresultingfrominvestmentsbyownersanddistributionstoowners.(b)???Othercomprehensiveinco
4、mecomprisesrevenues,expenses,gainsandlossesthat,inaccordancewithprimarysourcesofGAAP(seeGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,Section<>1<>100),arerecognizedincomprehensiveincome,butexcludedfromnetincome.PresentationPRESENTATION.04???¨Anenterpriseshouldpresentcompr
5、ehensiveincomeanditscomponentsinafinancialstatementwiththesameprominenceasotherfinancialstatementsthatconstituteacompletesetoffinancialstatements.Thestatementshouldshow:(a)???netincomefortheperiod;(b)???eachcomponentofrevenue,expense,gainandlossthat,inaccordancewi
6、thprimarysourcesofGAAP(seeGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,Section<>1<>100),isrecognizedinothercomprehensiveincome,classifiedbynature;and(c)???thetotalof(a)and(b).[OCT.2006].05???¨Anenterpriseshoulddiscloseseparately,eitheronthefaceofthestatementorinthenotest
7、othefinancialstatements,adjustmentstoreclassifyamountsofrevenue,expense,gainandlosspreviouslyrecognizedinothercomprehensiveincometotheincomestatement,inaccordancewithprimarysourcesofGAAP.[OCT.2006].06???¨Anenterpriseshoulddisclosetheamountofincometaxexpenseorbenef
8、itallocatedtoeachcomponentofothercomprehensiveincome,includingreclassificationadjustments,eitheronthefaceofthestatementinwhichthosecomponentsarepresente
