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Chapter 6 — Presentation and Disclosures

6.4 Statement of Comprehensive Income

6.4 Statement of Comprehensive Income

ASC 220-10
45-1 This Subtopic requires an entity to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements.
45-10A Items of other comprehensive income include the following: . . .
d. Gains and losses on derivative instruments that are designated as, and qualify as, cash flow hedges (see paragraph 815-20-35-1(c))
dd. For derivatives that are designated in qualifying hedging relationships, the difference between changes in fair value of the excluded components and the initial value of the excluded components recognized in earnings under a systematic and rational method in accordance with paragraphs 815-20-25-83A and 815-35-35-5A. . . .