Comprehensive income: What do the numbers disclose?

Research output: Contribution to journalArticlepeer-review

1 Scopus citations


This year's annual reports are the first to inform investors and analysts about comprehensive income. What format have companies used? Have the numbers proven important to users of financial statements, as the Financial Accounting Standards Board (FASB) contends? In fact, what do they disclose? The author reviews the rules for disclosure, examines actual company disclosures, and discusses the implications—for chief financial officers (CFOS) and financial statement readers.

Original languageEnglish (US)
Pages (from-to)79-96
Number of pages18
JournalJournal of Corporate Accounting and Finance
Issue number4
StatePublished - Jun 1 1999

All Science Journal Classification (ASJC) codes

  • Accounting
  • Economics, Econometrics and Finance(all)


Dive into the research topics of 'Comprehensive income: What do the numbers disclose?'. Together they form a unique fingerprint.

Cite this