An Issues Paper on Comprehensive Income.
本文是美国会计学会财务会计准则委员会对FASB关于全面收益报告征求意见稿的回应，指出该议题超出财务报表重新格式化的范围。
Abstract This article presents the response of the Financial Accounting Standards Committee of the American Accounting Association to the Financial Accounting Standard Board's (FASB) Exposure Draft, "Proposed Statement of Financial Accounting Standards: Reporting Comprehensive Income," in the U.S. The Committee has responded to the Exposure Draft in a separate document, but that response is confined to issues within the stated scope of the Exposure Draft. The Committee has suggested that placing comprehensive income reporting on the agenda of FASB raises many issues beyond the reformatting of financial statements that is proposed in the Exposure Draft.