Comprehensive income: What do the numbers disclose?

J. Edward Ketz

doi:10.1002/(SICI)1097-0053(199922)10:4<79::AID-JCAF8>3.0.CO;2-L

Comprehensive income: What do the numbers disclose?

J. Edward Ketz

Accounting

Research output: Contribution to journal › Article › peer-review

2 Scopus citations

Abstract

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 language	English (US)
Pages (from-to)	79-96
Number of pages	18
Journal	Journal of Corporate Accounting and Finance
Volume	10
Issue number	4
DOIs	https://doi.org/10.1002/(SICI)1097-0053(199922)10:4<79::AID-JCAF8>3.0.CO;2-L
State	Published - Jun 1 1999

All Science Journal Classification (ASJC) codes

Accounting
Economics, Econometrics and Finance(all)

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10.1002/(SICI)1097-0053(199922)10:4<79::AID-JCAF8>3.0.CO;2-L

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title = "Comprehensive income: What do the numbers disclose?",

abstract = "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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Comprehensive income: What do the numbers disclose?

Abstract

All Science Journal Classification (ASJC) codes

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