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)|
|Number of pages||18|
|Journal||Journal of Corporate Accounting and Finance|
|State||Published - Jun 1 1999|
All Science Journal Classification (ASJC) codes
- Economics, Econometrics and Finance(all)