Reporting Comprehensive Income

Status

Issued:
June 1997

Effective Date:
For fiscal years beginning after December 15, 1997

Affects:
Amends APB 28, paragraphs 2 and 30(a)
Amends FAS 52, paragraph 13
Amends FAS 80, paragraph 5
Amends FAS 87, paragraphs 37 and 38
Amends FAS 109, paragraphs 35 and 36
Amends FAS 115, paragraphs 13, 15(c), 15(d), and 16

Affected by:
Paragraph 14 amended by FAS 160, paragraph C9(a)
Paragraph 17 amended by FAS 158, paragraph F4(a), and FSP FAS 115-2/FAS 124-2 paragraph A3(a)
Paragraph 19 amended by FAS 158, paragraph F4(b), and FSP FAS 115-2/FAS 124-2 paragraph A3(b)
Paragraph 19A added by FSP FAS 115-2/FAS 124-2, paragraph A3(c)
Paragraph 20 amended by FAS 158, paragraph F4(c)
Paragraph 21 deleted by FAS 158, paragraph F4(d)
Paragraph 22 amended by FAS 160, paragraph C9(b)
Paragraph 27 amended by FAS 135, paragraph 4(w)
Paragraph 129 amended by FAS 160, paragraph C9(c)
Paragraph 130 amended by FAS 158, paragraph F4(e)
Paragraph 131 amended by FAS 154, paragraph C19(d), and FAS 158, paragraph F4(f)
Paragraph 132 amended by FSP FAS 158-1, paragraph 13

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
SOP 02-2


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^†Note: Amendments as a result of the issuance of FAS 160 are effective for fiscal years and interim periods within those fiscal years, beginning on or after 12/15/08, for all entities that prepare consolidated financial statements (except for not-for-profit organizations).


Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides