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ASC 220 Income Statement—Reporting Comprehensive Income

ASC 220 Income Statement — Reporting Comprehensive Income*

* Note that because of technical difficulties, ASC 220 has not been updated for ASU 2023-03.
This Topic notes that its purpose is to establish “standards for reporting and presentation of comprehensive income and its components in a full set of general-purpose financial statements.”

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  • US GAAP
ASC 220 comprises only the Overall Subtopic. ASC 220-10 notes that the purpose of this Subtopic is to establish “standards for reporting and presentation of comprehensive income and its components in a full set of general-purpose financial statements.”