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Using S&P 500 entities, this study examines presentation formats of “Other Comprehensive Income” after ASU 2011-05. This study finds that 92 percent of entities presented in two separate but consecutive statements after ASU 2011-05 and 94 percent of the entities that presented in a statement of changes in shareholders' equity before ASU 2011-05 switched to two separate but consecutive statements...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.