ASC 220 Income Statement—Reporting Comprehensive Income

ASC 220 Income Statement — Reporting Comprehensive Income

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

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10 Overall 20 Unusual or Infrequently Occurring Items 30 Business Interruption Insurance 912 Contractors—Federal Government 932 Extractive Activities—Oil and Gas 942 Financial Services—Depository and Lending 944 Financial Services—Insurance 946 Financial Services—Investment Companies 954 Health Care Entities 958 Not-for-Profit Entities

Deloitte Guidance — Overall Deloitte Guidance — Unusual or Infrequently Occurring Items

ASC 220 comprises three Subtopics, below is an overview of each Subtopic.

220-10 Overall

ASC 220-10 provides general comprehensive income statement guidance.

220-20 Unusual or Infrequently Occurring Items

ASC 220-20 provides guidance about the presentation and disclosure of unusual or infrequently occurring items.

220-30 Business Interruption Insurance

ASC 220-30 provides presentation and disclosure guidance for business interruption insurance