TY - JOUR
T1 - Comprehensive income
T2 - What do the numbers disclose?
AU - Ketz, J. Edward
N1 - Publisher Copyright:
Copyright © 1999 John Wiley & Sons, Inc.
PY - 1999/6/1
Y1 - 1999/6/1
N2 - 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.
AB - 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.
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U2 - 10.1002/(SICI)1097-0053(199922)10:4<79::AID-JCAF8>3.0.CO;2-L
DO - 10.1002/(SICI)1097-0053(199922)10:4<79::AID-JCAF8>3.0.CO;2-L
M3 - Article
AN - SCOPUS:84871285654
SN - 1044-8136
VL - 10
SP - 79
EP - 96
JO - Journal of Corporate Accounting and Finance
JF - Journal of Corporate Accounting and Finance
IS - 4
ER -