美國CPA考點(diǎn)解析：累計其他綜合收入要求

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來源: 正保會計網(wǎng)校編輯： 2014/09/12 15:30:09　字體：大小

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為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。

Accumulated other comprehensive income

累計其他綜合收入要求：

U.S.GAAP requires that changes in funded status of a pension plan due to prior service cost and pension gains and losses be reported in other comprehensive income in the period incurred, unless the company chooses to recognize the pension gains and losses immediately on income statement.

Instructor’s tips：

Prior service cost and pension gains and losses remain in accumulated other comprehensive income until amortized to net periodic pension cost. Any remaining unrecognized transition obligation or asset is also reported in accumulated other comprehensive income, net of tax, until amortized to net periodic pension cost.

【我要糾錯】責(zé)任編輯：小敏