Bridge over ocean
1 November 1996 Financial Analysts Journal Volume 52, Issue 6

Comprehensive Income and the Effect of Reporting It

  1. Pamela A. Smith
  2. Cheri L. Reither

In June, the Financial Accounting Standards Board issued an exposure draft on reporting comprehensive income. This article describes components of comprehensive income and applies the provisions of the exposure draft to the 1995 financial information of the top 10 companies from seven industries chosen from the Fortune 1,000 industry listing.

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Publisher Information
Association for Investment Management and Research 6 pages doi.org/10.2469/faj.v52.n6.2036 ISSN/ISBN: 0015-198X

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