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A- Firms should report comprehensive income as a separate line item after net
income in the income statement.
B- Any realized or unrealized gain on an asset should be included as part of
comprehensive income, whereas realized or unrealized losses should be
excluded from comprehensive income.
C- Firms have the option of presenting the calculation of comprehensive income
either as part of an income statement or as a separate statement of
comprehensive income.
D- Comprehensive income can be presented as a part of the statement of
shareholders' equity.
C- Firms have the option of presenting the calculation of comprehensive income
either as part of an income statement or as a separate statement of
comprehensive income.
Comprehensive income can be presented as a part of the statement of shareholder's equity
Since To increase the prominence of items reported in other comprehensive income and to facilitate convergence of U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS), the FASB decided to eliminate the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity.
an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements
According to US GAAP Comprehensive income statement for reporting purposes can be either on the face of income statement or separately .
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