October 2013
Intermediate to advanced
1460 pages
56h 14m
English
book
Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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6 ASC 225 INCOME STATEMENT
Format of Statements of Income and Comprehensive Income
Income from Continuing Operations
Example of a single-step format for income from continuing operations
Example of a multiple-step format for income from continuing operations
Examples of the format for presentation of various income statement items
ASC 225-20, Extraordinary and Unusual Items
Items specifically included or excluded from extraordinary items
Example of the income statement presentation for extraordinary items
Statement of Income and Retained Earnings
Example of a statement of changes in equity
ASC 225-30, Business Interruption Insurance
PERSPECTIVE AND ISSUES
Subtopics
ASC, Income Statement, contains three subtopics:
- ASC 220-10, Overall, which provides general income statement guidance and on the structure of the Topic.
- ASC 220-20, Extraordinary Items, which addresses the classification, presentation and disclosure of extraordinary events and transactions and the presentation and disclosure of unusual and infrequently occurring items that do not meet the extraordinary criteria.
- ASC 220-30, Business Interruption Insurance, which provides presentation and disclosure requirements for business interruption insurance.
The three subtopics ...
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