Operating vs. Non-operating Items in the Statement of Comprehensive Income under IFRS and U.S. GAAP 2013 covers topics such as:
- Aggregations of Income and Expenses
- Concept of Operating Activities
- Unusual or Infrequent Items
- Operating Income Subtotal
- Other Expenses and Other Revenues
- Material Items
- Gains and Losses
- Operating vs. Non-operating Items
- Reformulated Statement of Comprehensive Income for Financial Analysis
- Impact of Equity Method Investees
- Financial Statement Presentation Project
- Normalizing Earnings for Financial Analysis
Operating vs. Non-operating Items in the Statement of Comprehensive Income under IFRS and U.S. GAAP 2013 brings together:
- Chief Accounting Officers
- Financial analysts
- Accountants
- Chief Financial Officers
- Academics
- Auditors
