دانلود مقاله ترجمه شده برآوردی از 500 شرکت Fortune، بر پایه ی گزارشی از سود جامع آنها

The Financial Accounting Standards Board has issued Statement of Financial Accounting Standards No. 130 (FASB 130), "Reporting Comprehensive Income" in 1997. This Statement establishes standards for reporting and displaying comprehensive income and its components in a full set of general-purpose financial statements. In APB Opinion No. 9, “Reporting the Results of Operations,” two income-reporting concepts are identified. Under the current operating performance concept, extraordinary and nonrecurring gains and losses are excluded from income and taken directly to stockholders’ equity, thereby bypassing the income statement. Under the all-inclusive concept, all items of income or loss, including extraordinary and nonrecurring gains and losses, are included in income. APB Opinion No 9, adopted a modified all-inclusive view under which all gains and losses with the exception of prior period adjustments are reported in the income statement