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Keywords: FASB conceptual framework
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (4): 789–815.
Published: 01 December 2012
... the development of reporting other comprehensive income, and we identify a significant weakness in the FASB's Conceptual Framework, in the lack of a cohesive definition of any subcategory of comprehensive income, including earnings. We identify several attributes that could help allocate comprehensive income...
