Kreuze, Jerry G.; Newell, Gale E. - In: American Journal of Business 14 (1999) 1, pp. 53-58
The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...