An evaluation of SFAS No. 130 comprehensive income disclosures

Keyphrases

• SFAS 100%
• Comprehensive Income 100%
• Inequity 18%
• Two-component 9%
• Economic Theory 9%
• Financial Performance 9%
• Archival Research 9%
• Financial Statements 9%
• Financial Accounting Standards Board 9%
• Gain Loss 9%
• International Accounting Standards Board 9%
• Financial Statement Presentation 9%
• Unrealized Gains 9%
• Investor-pays 9%
• Transitory Income 9%
• Foreign Currency Translation 9%
• Income Measure 9%
• Available-for-sale Securities 9%

Economics, Econometrics and Finance

• Investors 100%
• Financial Statement 50%
• Pricing 50%
• Economic Theory 25%
• IFRS 25%
• Accounting Standards 25%
• Foreign Currency Translation 25%

Social Sciences

• Foreign Exchange 25%