Shaking Up Financial Statement Presentation

Topics:
Financial Statements
Tags:
AICPA,
Operational Accounting,
Income,
Financial Statements,
Financial Statement,
Financial Planning,
Financial Accounting,
Financial,
Finance,
Personal Finance
Source:
American Institute of Certified Public Accountants

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Overview: The proposed financial statements are supposed to help predict cash flows for equity valuation. To be clear, these financial statements shift focus from net income to total comprehensive income, as all other comprehensive income items are now presented on the face of the statement. Missing from this discussion, however, are the concerns of smaller business entities, both public and nonpublic, that do not use international capital markets.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: HTML | Date: Nov 2008 | Pages: 9

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