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Общие основы бухгалтерского учета
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Comprehensive basis of accounting, английский
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Comprehensive income, английский
- Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. it includes all non-owner changes in equity (in contrast to net income which does not include some changes in equity). financial accounting standards board (fasb) issued the statement of financial accounting standards no. 130 (sfas 130), reporting comprehensive income. for fiscal years beginning after december 15, 1997, sfas 130 requires the disclosure of both net income and a more `comprehensive? measure of income which includes four items recorded as owners? equity under previous fasb pronouncements: adjustments to unrealized gains and losses on available-for-sale marketable securities (sfas 115), foreign currency translation adjustments (sfas 52), minimum required pension liability adjustments (sfas 87), and changes in the market values of certain futures contracts qualifying as hedges (sfas 80).
- Совокупный доход (от основной деятельности и увеличения стоимости основных фондов)
Comprehensive basis of accounting, английский
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