{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"220-10","topic":"220","title":"Overall","area":"Presentation","paragraphs":118,"summary":"ASC 220-10 governs how an entity presents comprehensive income — net income plus other comprehensive income (OCI) — in a full set of general-purpose financial statements. Comprehensive income must be reported either in a single continuous statement or in two separate but consecutive statements (net income first, then OCI beginning with net income), with totals for net income, OCI, and comprehensive income (220-10-45-1 through 45-1B). The Subtopic addresses only presentation and disclosure; it does not specify when to recognize or how to measure the items making up comprehensive income (220-10-25-1; 220-10-30-1).","concepts":["comprehensive income","other comprehensive income","accumulated other comprehensive income","reclassification adjustment","single continuous statement","two consecutive statements","tax effects allocated to oci components","nonowner changes in equity"],"categories":["Presentation","Disclosure","Financial statement presentation","Income taxes"],"level":"intermediate","topic_title":"Income Statement—Reporting Comprehensive Income","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Available-for-Sale SecuritiesAddedAccounting Standards Update No. 2016-1306/16/2016
Comprehensive IncomeAmendedAccounting Standards Update No. 2011-0506/16/2011
Condensed StatementsAddedAccounting Standards Update No. 2025-1112/08/2025
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Debt Security (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Holding Gain or LossAddedAccounting Standards Update No. 2016-1306/16/2016
Market Risk BenefitAddedAccounting Standards Update No. 2018-1208/15/2018
Nonpublic Entity (Def. 1)AmendedMaintenance Update 2014-20 (PDF)09/29/2014
Nonpublic EntityAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-05-1AmendedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-05-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-05-2 through 05-5
AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-05-6AddedAccounting Standards Update No. 2024-0311/04/2024
220-10-10-2AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-15-1AmendedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-15-2AmendedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-15-2AmendedAccounting Standards Update No. 2012-0410/01/2012
220-10-15-3AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-15-4SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-15-5AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-25-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-30-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-35-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-1A through 45-1C
AddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-1BAmendedAccounting Standards Update No. 2012-0410/01/2012
220-10-45-2SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-3SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-4AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-5AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-6SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-7AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-45-7AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-7AAddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-45-8 through 45-10SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-10AAmendedAccounting Standards Update No. 2018-1208/15/2018
220-10-45-10AAmendedAccounting Standards Update No. 2017-1208/28/2017
220-10-45-10AAmendedAccounting Standards Update No. 2016-1306/16/2016
220-10-45-10AAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-45-10AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-10BAmendedAccounting Standards Update No. 2018-0907/16/2018
220-10-45-10BAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-11AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-12AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-12AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-12AAddedAccounting Standards Update No. 2018-0202/14/2018
220-10-45-13SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-14AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-14AAmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-14AAmendedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-14AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-15AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-16AmendedMaintenance Update 2018-12 (PDF)09/10/2018
220-10-45-16AmendedAccounting Standards Update No. 2013-0503/04/2013
220-10-45-16AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-16ASupersededAccounting Standards Update No. 2016-1306/16/2016
220-10-45-17AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-17AmendedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-17AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-45-17AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-17AAmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-17AAmendedAccounting Standards Update No. 2017-0703/10/2017
220-10-45-17AAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-17BSupersededAccounting Standards Update No. 2020-1010/29/2020
220-10-45-17BAmendedAccounting Standards Update No. 2017-0703/10/2017
220-10-45-17BAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-17EAmendedAccounting Standards Update No. 2017-0703/10/2017
220-10-45-18AmendedAccounting Standards Update No. 2025-1112/08/2025
220-10-45-18AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-45-18AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-18AAmendedAccounting Standards Update No. 2025-1112/08/2025
220-10-45-18AAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-18BAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-50-1AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-50-1 through 50-3
AddedAccounting Standards Update No. 2018-0202/14/2018
220-10-50-2SupersededAccounting Standards Update No. 2025-1112/08/2025
220-10-50-3SupersededAccounting Standards Update No. 2025-1112/08/2025
220-10-50-4 through 50-6
AmendedAccounting Standards Update No. 2025-1112/08/2025
220-10-50-4 through 50-6
AddedAccounting Standards Update No. 2020-1010/29/2020
220-10-55-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-2SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-3SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-4 through 55-8
AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-5AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-7AmendedAccounting Standards Update No. 2025-1212/17/2025
220-10-55-7 through 55-8AAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-7AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-55-7AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-8AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-55-8AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-8AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-8BAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-9AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-9AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-55-9AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-9AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-10SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-10AAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-10AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-11AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-12AmendedAccounting Standards Update No. 2012-0410/01/2012
220-10-55-12AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-12AmendedAccounting Standards Update No. 2009-0207/01/2009
220-10-55-13SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-13AmendedAccounting Standards Update No. 2009-0207/01/2009
220-10-55-14SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-15AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-55-15 through 55-15CAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-15AmendedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-15AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-15A through 55-15C
AddedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-15BAmendedAccounting Standards Update No. 2016-1306/16/2016
220-10-55-15CAmendedAccounting Standards Update No. 2018-1208/15/2018
220-10-55-16AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-17SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-17A through 55-17F
AddedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-17CAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-17EAmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-55-17EAmendedMaintenance Update 2016-11 (PDF)06/27/2016
220-10-55-17EAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-17FAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-18AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-18AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-19AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-20AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-21 through 55-23
SupersededAccounting Standards Update No. 2016-0101/05/2016
220-10-55-25AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-65-1AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-65-1AddedAccounting Standards Update No. 2011-0506/16/2011
220-10-65-2AddedAccounting Standards Update No. 2011-1212/23/2011
220-10-65-3AddedAccounting Standards Update No. 2013-0202/05/2013
220-10-65-4AddedAccounting Standards Update No. 2018-0202/14/2018
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The Income Statement—Reporting Comprehensive Income Topic establishes standards for reporting and presentation of comprehensive income and its components in a full set of general-purpose financial statements. The Income Statement—Reporting Comprehensive Income Topic includes the following Subtopics:
  1. a
    Overall
  2. b
    Unusual or Infrequently Occurring Items
  3. c
    Business Interruption Insurance.
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Each Subtopic in the Income Statement—Reporting Comprehensive Income Topic contains standalone guidance. There is no relationship between the individual Subtopics within this Topic. Each Subtopic provides presentation and disclosure guidance for the income statement matter indicated by the Subtopic title.
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The Overall Subtopic provides general comprehensive income statement guidance. It also provides guidance on the structure of the Topic.
","snippet":"The Overall Subtopic provides general comprehensive income statement guidance. It also provides guidance on the structure of the Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9966af74c722eb2b8617ef057452b7b33e75dc0ccd32c576e2c4e2cb8db2e92","downloaded_from":"2026-09-09T23:03:12.637Z","last_downloaded_at":"2026-09-09T23:03:12.637Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482772","source_sha256":"cd851637a1652a63ff1b043574c950ac581e27abf735f6ad1e7a60b6c810b627"}},{"citation":"220-10-05-4","para":"05-4","html":"
Subtopic 220-20 provides guidance about the presentation and disclosure of unusual or infrequently occurring items.
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Subtopic 220-30 provides guidance on proceeds from business interruption insurance.
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Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1Subtopic 220-40 provides guidance on expense disaggregation disclosures and selling expenses disclosures.
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The purpose of reporting comprehensive income is to report a measure of all changes in equity of an entity that result from recognized transactions and other economic events of the period other than transactions with owners in their capacity as owners.
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If used with related disclosures and other information in the financial statements, the information provided by reporting comprehensive income should assist investors, creditors, and others in assessing an entity's activities and an entity's future cash flows.
","snippet":"If used with related disclosures and other information in the financial statements, the information provided by reporting comprehensive income should assist investors, creditors, and others in assessing an entity's activ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32d817dd11e175146c542762e2a609a795635e580294a575ca93365ea0151e50","downloaded_from":"2026-09-09T23:03:15.647Z","last_downloaded_at":"2026-09-09T23:03:15.647Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482747","source_sha256":"9671deb2fd08cd3479b9559658b4b581a7cc2180a851af9ef687291f2c83d2b9"}},{"citation":"220-10-10-3","para":"10-3","html":"
Although total comprehensive income is a useful measure, information about the components that make up comprehensive income also is needed. A single focus on total comprehensive income is likely to result in a limited understanding of an entity's activities. Information about the components of comprehensive income often may be more important than the total amount of comprehensive income.
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The Scope Section of the Overall Subtopic establishes the pervasive scope for all Subtopics of the Income Statement—Reporting Comprehensive Income Topic. Unless explicitly addressed within specific Subtopics, the following scope guidance applies to all Subtopics of the Income Statement—Reporting Comprehensive Income Topic.
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Except as noted in the following paragraph, the guidance in the Income Statement—Reporting Comprehensive Income Topic applies to all entities, including:
  1. a
    Entities that provide a full set of financial statements that report financial position, results of operations, and cash flows
  2. b
    Investment companies, defined benefit pension plans, and other employee benefit plans that are exempt from the requirement to provide a statement of cash flows by paragraph 230-10-15-4.
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The guidance in this Topic does not apply to the following entities:
  1. a
    An entity that has no items of other comprehensive income in any period presented. In such cases, the entity is not required to report other comprehensive income or comprehensive income. See paragraph 220-10-45-10A for items that are required to be reported as other comprehensive income.
  2. b
    A not-for-profit entity (NFP) that is required to follow the provisions of Subtopic 958-205.
","snippet":"The guidance in this Topic does not apply to the following entities:\n(a) An entity that has no items of other comprehensive income in any period presented. In such cases, the entity is not required to report other compre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8d693a4aa4048d34d6f31a81f9c98dfdf5f22550b93f35ca05007293706519d","downloaded_from":"2026-09-09T23:03:18.992Z","last_downloaded_at":"2026-09-09T23:03:18.992Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482917","source_sha256":"ce83a982f84281cbfcc2d4915ea863597e0014f6529502373bc201478791a3c9"}},{"citation":"220-10-15-4","para":"15-4","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
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The guidance in the Income Statement—Reporting Comprehensive Income Topic applies to general-purpose statements that purport to present results of operations in conformity with generally accepted accounting principles (GAAP).
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This Subtopic does not specify when to recognize the items that make up comprehensive income.
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This Subtopic does not specify how to measure the items that make up comprehensive income.
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Paragraph 220-10-30-1 states that this Subtopic does not specify how to measure the items that make up comprehensive income.
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This Subtopic requires an entity to report comprehensive incomeeither in a single continuous financial statement or in two separate but consecutive financial statements.
","snippet":"This Subtopic requires an entity to report comprehensive incomeeither in a single continuous financial statement or in two separate but consecutive financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:208af8bc689cfbd2ea9668f240e4e94640e86c41ed3a0bab585377852b5d9ce0","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-1A","para":"45-1A","html":"
An entity reporting comprehensive income in a single continuous financial statement shall present its components in two sections, net income and other comprehensive income. If applicable, an entity shall present the following in that financial statement:
  1. a
    A total amount for net income together with the components that make up net income.
  2. b
    A total amount for other comprehensive income together with the components that make up other comprehensive income. As indicated in paragraph 220-10-15-3, an entity that has no items of other comprehensive income in any period presented is not required to report comprehensive income.
  3. c
    Total comprehensive income.
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An entity reporting comprehensive income in two separate but consecutive statements shall present the following:
  1. a
    Components of and the total for net income in the statement of net income
  2. b
    Components of and the total for other comprehensive income as well as a total for comprehensive income in the statement of comprehensive income, which shall be presented immediately after the statement of net income. A reporting entity shall begin the second statement with net income.
","snippet":"An entity reporting comprehensive income in two separate but consecutive statements shall present the following:\n(a) Components of and the total for net income in the statement of net income\n(b) Components of and the tot…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d7120db2eab939f407256b40537daf8558f58075c562e5d664786849923fcf","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-1C","para":"45-1C","html":"
An entity shall present, either in a single continuous statement of comprehensive income or in a statement of net income and statement of other comprehensive income, all items that meet the definition of comprehensive income for the period in which those items are recognized. Components included in other comprehensive income shall be classified based on their nature. For related guidance, see paragraphs
220-10-45-10A through 45-10B
.
","snippet":"An entity shall present, either in a single continuous statement of comprehensive income or in a statement of net income and statement of other comprehensive income, all items that meet the definition of comprehensive in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b8e78ec9ac7b0991202950a820bf5c45f5cec888f017417a2f3f470d692d50b","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-2","para":"45-2","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97955aba99fb161dfc7eb5e579b2643f09e0426c7680792423beda08896a24c9","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-3","para":"45-3","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1416573be3a4728ce12bf3ff962e416f912c077c5631d9d85b5dbc34b2e40ec1","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-4","para":"45-4","html":"
This Subtopic does not require that an entity use the terms comprehensive income or other comprehensive income in its financial statements, even though those terms are used throughout this Subtopic.
","snippet":"This Subtopic does not require that an entity use the terms comprehensive income or other comprehensive income in its financial statements, even though those terms are used throughout this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9acfe21c610f86ca480e27371e59b6a903b72edaa6b56f427fe84c085c8e900a","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-5","para":"45-5","html":"
Paragraph 810-10-50-1A(a) states that, if an entity has an outstanding noncontrolling interest, amounts for both net income and comprehensive income attributable to the parent and net income and comprehensive income attributable to the noncontrolling interest in a less-than-wholly-owned subsidiary shall be reported in the financial statement(s) in which net income and comprehensive income are presented in addition to presenting consolidated net income and comprehensive income. For more guidance, see paragraph 810-10-50-1A(c).
","snippet":"Paragraph 810-10-50-1A(a) states that, if an entity has an outstanding noncontrolling interest, amounts for both net income and comprehensive income attributable to the parent and net income and comprehensive income attr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ce13e06bf5d95c6f4d9e8ead31e8472e055106608383a9f4af981a618b96bb1","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-6","para":"45-6","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd3e1d67087054442bbf25a9bd538f2e51b223d6b915991802fb420ec763363f","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-7","para":"45-7","html":"
Items included in net income are presented in various components. Those components can include items of income from continuing operations and discontinued operations. This Subtopic does not change those components or other requirements for reporting the results of operations included in net income.
","snippet":"Items included in net income are presented in various components. Those components can include items of income from continuing operations and discontinued operations. This Subtopic does not change those components or oth…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f5d733189ad4968677b7b636c2499ea80e206502a37e5df1302f34a4519649e","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-7A","para":"45-7A","html":"
Net income shall reflect all items of profit and loss recognized during the period with the sole exception of error corrections as addressed in Topic 250. However, the requirement that net income be presented as one amount does not apply to the following entities that have developed income statements with formats different from those of the typical commercial entity:
  1. a
    Investment companies
  2. b
    Insurance entities
  3. c
    Certain not-for-profit entities (NFPs).
","snippet":"Net income shall reflect all items of profit and loss recognized during the period with the sole exception of error corrections as addressed in Topic 250. However, the requirement that net income be presented as one amou…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2150b98f8b7fb0d525e7d2d43b94c06cd95a57ef8409b5a018609559dd9c1363","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-8","para":"45-8","html":"
Paragraphs 220-10-45-8 through 45-10 superseded by Accounting Standards Update No. 2011-05.
","snippet":"Paragraphs 220-10-45-8 through 45-10 superseded by Accounting Standards Update No. 2011-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2cd5d0f55b3fc8542bd6bfe38bdf63eb6620c6e65ae6d61a5ea2ecb10fb5c90","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-10A","para":"45-10A","html":"
Items of other comprehensive income include the following:
  1. a
    Foreign currency translation adjustments (see paragraph 830-30-45-12)
  2. b
    Gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity, commencing as of the designation date (see paragraph 830-20-35-3(a))
  3. c
    Gains and losses on intra-entity foreign currency transactions that are of a long-term-investment nature (that is, settlement is not planned or anticipated in the foreseeable future), when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements (see paragraph 830-20-35-3(b))
  4. d
    Gains and losses on derivative instruments that are designated as, and qualify as, cash flow hedges (see paragraph 815-20-35-1(c))
  5. dd
    For derivatives that are designated in qualifying hedging relationships, the difference between changes in fair value of the excluded components and the initial value of the excluded components recognized in earnings under a systematic and rational method in accordance with paragraphs 815-20-25-83A and 815-35-35-5A
  6. e
    Unrealized holding gains and losses on available-for-sale debt securities (see paragraph 326-30-35-2)
  7. f
    Unrealized holding gains and losses that result from a debt security being transferred into the available-for-sale category from the held-to-maturity category (see paragraph 320-10-35-10(c))
  8. g
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  9. h
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  10. i
    Gains or losses associated with pension or other postretirement benefits (that are not recognized immediately as a component of net periodic benefit cost) (see paragraph 715-20-50-1(j))
  11. j
    Prior service costs or credits associated with pension or other postretirement benefits (see paragraph 715-20-50-1(j))
  12. k
    Transition assets or obligations associated with pension or other postretirement benefits (that are not recognized immediately as a component of net periodic benefit cost) (see paragraph 715-20-50-1(j)).
  13. l
    Changes in fair value attributable to instrument-specific credit risk of liabilities for which the fair value option is elected (see paragraph 825-10-45-5).
  14. m
    The effect of changes in the discount rates used to measure traditional and limited-payment long-duration insurance contracts (see paragraph 944-40-35-6A(b)(1)).
  15. n
    The effect of changes in the fair value of a market risk benefit attributable to a change in the instrument-specific credit risk (see paragraph 944-40-35-8A).
Additional classifications or additional items within current classifications may result from future accounting standards.
","snippet":"Items of other comprehensive income include the following:\n(a) Foreign currency translation adjustments (see paragraph 830-30-45-12)\n(b) Gains and losses on foreign currency transactions that are designated as, and are e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82b19a0722f902916aef36ff0113414f4e8013626548d48d311904f6759d370b","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-10B","para":"45-10B","html":"
None of the following items qualify as an item of comprehensive income:
  1. a
    Changes in equity during a period resulting from investments by owners and distributions to owners
  2. b
    Items required to be reported as direct adjustments to paid-in capital, retained earnings, or other nonincome equity accounts such as the following types of transactions:
    1. 1
      A reduction of shareholders' equity related to employee stock ownership plans (see paragraph 718-740-25-5)
    2. 2
      Recognition of tax benefits related to deductible temporary differences and carryforwards arising from a quasi-reorganization as defined in Subtopic 852-20 (see paragraph 852-740-45-3)
    3. 3
      Net cash settlement resulting from a change in value of a contract that gives the entity a choice of net cash settlement or settlement in its own shares (see paragraph 815-40-25-4(b)(2)).
","snippet":"None of the following items qualify as an item of comprehensive income:\n(a) Changes in equity during a period resulting from investments by owners and distributions to owners\n(b) Items required to be reported as direct a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:630aa57da552045e794ec0cba1bc36aa810a0474b01eea97920458b7443da3e8","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a899266d359706f8f1e9511c6e1d16dc8aad731fc76b0ac316d9b398bb3c54a8","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"block":null,"heading":"Presentation of Income Tax Effects","paragraphs":[{"citation":"220-10-45-11","para":"45-11","html":"
An entity shall present components of other comprehensive income in the statement in which other comprehensive income is reported either net of related tax effects or before related tax effects with one amount shown for the aggregate income tax expense or benefit related to the total of other comprehensive income items.
","snippet":"An entity shall present components of other comprehensive income in the statement in which other comprehensive income is reported either net of related tax effects or before related tax effects with one amount shown for …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d14a5bf36f2fa854f60e30b769c095595f56a2936acf86c029fae5f95c963cdb","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-12","para":"45-12","html":"
An entity shall present the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, in the statement in which those components are presented or disclose it in the notes to financial statements. Example 1 (see paragraphs 220-10-55-7 through 55-8B) illustrates the alternative formats for disclosing the tax effects related to the components of other comprehensive income. (See paragraph 220-10-50-4.)
","snippet":"An entity shall present the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, in the statement in which those components are presen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4142091a9a8efb16d460551edda3db1324619ad97693cde4e1585456f01c63e","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-12A","para":"45-12A","html":"
H.R.1, An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (Tax Cuts and Jobs Act), reduced the U.S. federal corporate income tax rate and made other changes to U.S. federal tax law. An entity may elect to reclassify the income tax effects of the Tax Cuts and Jobs Act on items within accumulated other comprehensive income to retained earnings. If an entity does not elect to reclassify the income tax effects of the Tax Cuts and Jobs Act, it shall provide the disclosures in paragraph 220-10-50-3. If an entity elects to reclassify the income tax effects of the Tax Cuts and Jobs Act, the amount of that reclassification shall include the following:
  1. a
    The effect of the change in the U.S. federal corporate income tax rate on the gross deferred tax amounts and related valuation allowances, if any, at the date of enactment of the Tax Cuts and Jobs Act related to items remaining in accumulated other comprehensive income. The effect of the change in the U.S. federal corporate income tax rate on gross valuation allowances that were originally charged to income from continuing operations shall not be included.
  2. b
    Other income tax effects of the Tax Cuts and Jobs Act on items remaining in accumulated other comprehensive income that an entity elects to reclassify, subject to the disclosures in paragraph 220-10-50-2(b).
","snippet":"H.R.1, An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (Tax Cuts and Jobs Act), reduced the U.S. federal corporate income tax rate and made…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d38e5d2d49ae34402c06e72dcd4be8a4fcb98ef7b6caa52c1fdee97de0ce0ee2","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-13","para":"45-13","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bcc5495d508e3ec67e52887ba201a904d189dcba13e87ea11f4c2caa9d8da4c","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-14","para":"45-14","html":"
The total of other comprehensive income for a period shall be transferred to a component of equity that is presented separately from retained earnings and additional paid-in capital in a statement of financial position at the end of an accounting period. A descriptive title such as accumulated other comprehensive income shall be used for that component of equity.
","snippet":"The total of other comprehensive income for a period shall be transferred to a component of equity that is presented separately from retained earnings and additional paid-in capital in a statement of financial position a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d900051f459088f76cf2e2e2c1ccd4e9355cb83e1f64d132bbce74509db7ea65","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-14A","para":"45-14A","html":"
An entity shall present, either on the face of the financial statements or as a separate disclosure in the notes, the changes in the accumulated balances for each component of other comprehensive income included in that separate component of equity, as required in paragraph 220-10-45-14. In addition to the presentation of changes in accumulated balances, an entity shall present separately for each component of other comprehensive income, current period reclassifications out of accumulated other comprehensive income and other amounts of current-period other comprehensive income. Both before-tax and net-of-tax presentations are permitted provided the entity complies with the requirements in paragraph 220-10-45-12. Paragraph 220-10-55-15 illustrates the disclosure of changes in accumulated balances for components of other comprehensive income as a separate disclosure in the notes to financial statements. (See paragraph 220-10-50-5.)
","snippet":"An entity shall present, either on the face of the financial statements or as a separate disclosure in the notes, the changes in the accumulated balances for each component of other comprehensive income included in that …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1692ab4010ca5689e03ee0fb0476922befe21722134e6df1cef384e269935df","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e65c72dee780a6aa7648060a25e9c84331574f1f793a918b6e264f5a5df201a8","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"block":null,"heading":"Reclassification Adjustments","paragraphs":[{"citation":"220-10-45-15","para":"45-15","html":"
Reclassification adjustments shall be made to avoid double counting of items in comprehensive income that are presented as part of net income for a period that also had been presented as part of other comprehensive income in that period or earlier periods. For example, gains on investment securities that were realized and included in net income of the current period that also had been included in other comprehensive income as unrealized holding gains in the period in which they arose must be deducted through other comprehensive income of the period in which they are included in net income to avoid including them in comprehensive income twice (see paragraph 320-10-40-2). Example 3 (see paragraphs
220-10-55-18 through 55-27
) illustrates the presentation of reclassification adjustments in accordance with this paragraph.
","snippet":"Reclassification adjustments shall be made to avoid double counting of items in comprehensive income that are presented as part of net income for a period that also had been presented as part of other comprehensive incom…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0a968d11afca0889a2926b27d5f649c6fe0a9212ea10e845b82551a74f3f909","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-16","para":"45-16","html":"
An entity shall determine reclassification adjustments for each component of other comprehensive income. The requirement for a reclassification adjustment for foreign currency translation adjustments is limited to translation gains and losses realized upon sale or upon complete or substantially complete liquidation of an investment in a foreign entity (see paragraphs 830-30-40-1 through 40-1A).
","snippet":"An entity shall determine reclassification adjustments for each component of other comprehensive income. The requirement for a reclassification adjustment for foreign currency translation adjustments is limited to transl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:535a609b7215525d457c6bc3e5a79d4cc113c5ff9ad0725c85e18ddbe8a875e9","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-16A","para":"45-16A","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32cc51d24e47202b09e571a3acbb0fcbe555365d7a65f96d72dd4a4fcf2c1cb0","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-17","para":"45-17","html":"
An entity shall separately provide information about the effects on net income of significant amounts reclassified out of each component of accumulated other comprehensive income if those amounts all are required under other Topics to be reclassified to net income in their entirety in the same reporting period. An entity shall provide this information together, in one location, in either of the following ways:
  1. a
    On the face of the statement where net income is presented
  2. b
    As a separate disclosure in the notes to financial statements.
Paragraph 220-10-45-17A describes the information requirements for presentation on the face of the statements where net income is presented, and paragraph 220-10-50-6 describes the information requirements for disclosure in the notes to financial statements.
","snippet":"An entity shall separately provide information about the effects on net income of significant amounts reclassified out of each component of accumulated other comprehensive income if those amounts all are required under o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c433b2bef1e0247c00cf9388e48b3388833dca595d3a3649325b44baf72cae0c","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-17A","para":"45-17A","html":"
If an entity chooses to present information about the effects of significant amounts reclassified out of accumulated other comprehensive income on net income, on the face of the statement where net income is presented, the entity shall present parenthetically by component of other comprehensive income the effect of significant reclassification amounts on the respective line items of net income. An entity also shall present parenthetically the aggregate tax effect of all significant reclassifications on the line item for income tax benefit or expense in the statement where net income is presented. However, if an entity chooses to use a separate line item or items in the income statement to present significant pension cost components or other postretirement benefit cost components reclassified out of accumulated other comprehensive income, it shall no longer be required to present those pension cost components or other postretirement benefit cost components parenthetically. If an entity is unable to identify the line item of net income affected by any significant amount reclassified out of accumulated other comprehensive income in a reporting period (including when all reclassifications for the period are not to net income in their entirety), the entity must follow the guidance in paragraph 220-10-50-6. Paragraph 220-10-55-17F provides an example of presentation of the effect of reclassification on the face of the statement where net income is presented.
","snippet":"If an entity chooses to present information about the effects of significant amounts reclassified out of accumulated other comprehensive income on net income, on the face of the statement where net income is presented, t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:080390b13bb7d67caba75d44c2bd8ef4fe4379490201ebd67d4b953614d716b4","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-17B","para":"45-17B","html":"
Paragraph superseded by Accounting Standards Update No. 2020-10.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30882a2f0edf715fca02043247b7634b985008615bba7b7e86da5219828e2f2a","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f074a93469480ab76b87aa4a1dd4e2ac326da01a257c51ffaba1ba1cffcd4b3a","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"block":null,"heading":"Interim-Period Reporting","paragraphs":[{"citation":"220-10-45-18","para":"45-18","html":"
Subtopic 270-10 clarifies the application of accounting principles and reporting practices to interim financial information, including interim financial statements and summarized interim financial data of publicly traded companies issued for external reporting purposes. An entity shall report a total for comprehensive income in condensed financial statements of interim periods in a single continuous statement or in two consecutive statements.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Subtopic 270-10explains the application of accounting principles and reporting practices to interim financial statements and notes in accordance with generally accepted accounting principles. An entity shall report a total for comprehensive income in condensed statementsof interim periods in a single continuous statement or in two consecutive statements.
","snippet":"Subtopic 270-10 clarifies the application of accounting principles and reporting practices to interim financial information, including interim financial statements and summarized interim financial data of publicly traded…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:234fef22174ea00783c75b0b16347f01b7914e46f672ad5461244dae2a312148","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-18A","para":"45-18A","html":"
Publicly traded companies must meet the reporting requirements in this Subtopic at each reporting period. Companies shall follow the guidance in Subtopic 270-10 for the level of detail required for condensed financial statements for interim-period financial statements.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Publicly traded companies must meet the reporting requirements in this Subtopic at each reporting period. All entities shall follow the guidance in Subtopic 270-10 for the level of detail required for condensed statements for interim-period financial statements.
","snippet":"Publicly traded companies must meet the reporting requirements in this Subtopic at each reporting period. Companies shall follow the guidance in Subtopic 270-10 for the level of detail required for condensed financial st…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c4589ad9b285b6c5a79e46a633ad4d745890bb13c954f80973db767d38f212d","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"citation":"220-10-45-18B","para":"45-18B","html":"
Nonpublic entities must meet the reporting requirements in this Subtopic at each reporting period, except for the requirements in paragraphs 220-10-45-17 through 45-17B. Nonpublic entities are not required to meet the requirements in paragraphs 220-10-45-17 through 45-17B for interim reporting periods but are required to meet them for annual reporting periods.
","snippet":"Nonpublic entities must meet the reporting requirements in this Subtopic at each reporting period, except for the requirements in paragraphs 220-10-45-17 through 45-17B. Nonpublic entities are not required to meet the re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b90df1e6b773d945282b24387bca72157c64f47d21e6fe8893b3ab3650879ca0","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:249cffb5f64a95b4f8a9bd1f3363caf88a061b2cde4f15d347dd6639787f8ef0","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ffa7a3e2716c9b721e6d9e3fb43f06cea97e3a01d717d760e52583e85aa37bd","downloaded_from":"2026-09-09T23:03:33.072Z","last_downloaded_at":"2026-09-09T23:03:33.072Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482790","source_sha256":"02962784fe39378ec356db2ae2a53e771dadc9ca1d0ab818eab779c1405d9cd8"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Disclosing Changes and Certain Income Tax Effects within Accumulated Other Comprehensive Income","paragraphs":[{"citation":"220-10-50-1","para":"50-1","html":"
An entity shall disclose a description of the accounting policy for releasing income tax effects from accumulated other comprehensive income.
","snippet":"An entity shall disclose a description of the accounting policy for releasing income tax effects from accumulated other comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a10052a6381df82f9c5e41186849ae28e9969f8f476b7e95845b942802f4dadf","downloaded_from":"2026-09-09T23:03:35.373Z","last_downloaded_at":"2026-09-09T23:03:35.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482765","source_sha256":"8b5fe903516f322d2a5ccfa7ce95b0a9040f29ad06eba741481bde4c75fe71fc"}},{"citation":"220-10-50-2","para":"50-2","html":"
An entity that elects to reclassify the income tax effects of H.R.1, An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (Tax Cuts and Jobs Act), in accordance with paragraph 220-10-45-12A shall disclose in the period of adoption both of the following:
  1. a
    A statement that an election was made to reclassify the income tax effects of the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings
  2. b
    A description of other income tax effects related to the application of the Tax Cuts and Jobs Act that are reclassified from accumulated other comprehensive income to retained earnings, if any (see paragraph 220-10-45-12A(b)).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"An entity that elects to reclassify the income tax effects of H.R.1, An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (Tax Cuts and Jobs Act…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed7dc5ef455c91a820625830c3f5ca7580b318ef2ea39d653214cb35158d3cdd","downloaded_from":"2026-09-09T23:03:35.373Z","last_downloaded_at":"2026-09-09T23:03:35.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482765","source_sha256":"8b5fe903516f322d2a5ccfa7ce95b0a9040f29ad06eba741481bde4c75fe71fc"}},{"citation":"220-10-50-3","para":"50-3","html":"
An entity that does not elect to reclassify the income tax effects of the Tax Cuts and Jobs Act in accordance with paragraph 220-10-45-12A shall disclose in the period of adoption a statement that an election was not made to reclassify the income tax effects of the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"An entity that does not elect to reclassify the income tax effects of the Tax Cuts and Jobs Act in accordance with paragraph 220-10-45-12A shall disclose in the period of adoption a statement that an election was not mad…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eb4e04e94df5f22126d93ca756dbd35af94798bdff5fa4a53b8bd805fcfd0a2","downloaded_from":"2026-09-09T23:03:35.373Z","last_downloaded_at":"2026-09-09T23:03:35.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482765","source_sha256":"8b5fe903516f322d2a5ccfa7ce95b0a9040f29ad06eba741481bde4c75fe71fc"}},{"citation":"220-10-50-4","para":"50-4","html":"
An entity shall present the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, in the statement in which those components are presented or disclose it in the notes to financial statements. Example 1 (see paragraphs 220-10-55-7 through 55-8B) illustrates the alternative formats for disclosing the tax effects related to the components of other comprehensive income. (See paragraph 220-10-45-12.)
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall present the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, in the statement in which those components are presented or disclose it in the notes to financial statements. Example 1 (see paragraphs 220-10-55-7 through 55-8B) illustrates the alternative formats for disclosing the tax effects related to the components of other comprehensive income. (See paragraph 220-10-45-12.)
","snippet":"An entity shall present the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, in the statement in which those components are presen…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0de8f4c336e177de7185cca8307e2f6a83b20ea5a1bc0dd69ec33b75c900020a","downloaded_from":"2026-09-09T23:03:35.373Z","last_downloaded_at":"2026-09-09T23:03:35.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482765","source_sha256":"8b5fe903516f322d2a5ccfa7ce95b0a9040f29ad06eba741481bde4c75fe71fc"}},{"citation":"220-10-50-5","para":"50-5","html":"
An entity shall present, either on the face of the financial statements or as a separate disclosure in the notes, the changes in the accumulated balances for each component of other comprehensive income included in that separate component of equity, as required in paragraph 220-10-45-14. In addition to the presentation of changes in accumulated balances, an entity shall present separately for each component of other comprehensive income, current period reclassifications out of accumulated other comprehensive income and other amounts of current-period other comprehensive income. Both before-tax and net-of-tax presentations are permitted provided the entity complies with the requirements in paragraph 220-10-45-12. Paragraph 220-10-55-15 illustrates the disclosure of changes in accumulated balances for components of other comprehensive income as a separate disclosure in the notes to financial statements. (See paragraph 220-10-45-14A.)
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall present, either on the face of the financial statements or as a separate disclosure in the notes, the changes in the accumulated balances for each component of other comprehensive income included in that separate component of equity, as required in paragraph 220-10-45-14. In addition to the presentation of changes in accumulated balances, an entity shall present separately for each component of other comprehensive income, current period reclassifications out of accumulated other comprehensive income and other amounts of current-period other comprehensive income. Both before-tax and net-of-tax presentations are permitted provided the entity complies with the requirements in paragraph 220-10-45-12. Paragraph 220-10-55-15 illustrates the disclosure of changes in accumulated balances for components of other comprehensive income as a separate disclosure in the notes to financial statements. (See paragraph 220-10-45-14A.)
","snippet":"An entity shall present, either on the face of the financial statements or as a separate disclosure in the notes, the changes in the accumulated balances for each component of other comprehensive income included in that …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19d8542e27666eb5fbbeee838a788b793bfcf31fe7206b3de02c521bf96c2dfb","downloaded_from":"2026-09-09T23:03:35.373Z","last_downloaded_at":"2026-09-09T23:03:35.373Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482765","source_sha256":"8b5fe903516f322d2a5ccfa7ce95b0a9040f29ad06eba741481bde4c75fe71fc"}},{"citation":"220-10-50-6","para":"50-6","html":"
If an entity chooses to disclose information about significant amounts reclassified out of accumulated other comprehensive income in the notes to financial statements or is required to do so by paragraph 220-10-45-17A, it shall disclose the significant amounts by each component of accumulated other comprehensive income and provide a subtotal of each component of comprehensive income. The subtotals for each component shall agree with the requirements in paragraph 220-10-45-14A. Both before-tax and net-of-tax presentations are permitted provided the entity complies with the requirements in paragraph 220-10-45-12. For each significant reclassification amount, the entity shall identify, for those amounts that are required under other Topics to be reclassified to net income in their entirety in the same reporting period, each line item affected by the reclassification on the statement where net income is presented. For any significant reclassification for which other Topics do not require that reclassification to net income in its entirety in the same reporting period, the entity shall cross-reference to the note where additional details about the effect of the reclassifications are disclosed. Paragraph 220-10-55-17E provides an example of a note presentation in a tabular format of the effect of reclassifications out of accumulated other comprehensive income. (See paragraph 220-10-45-17B.)
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If an entity chooses to disclose information about significant amounts reclassified out of accumulated other comprehensive income in the notes to interim and annual financial statements or is required to do so by paragraph 220-10-45-17A, it shall disclose the significant amounts by each component of accumulated other comprehensive income and provide a subtotal of each component of comprehensive income. The subtotals for each component shall agree with the requirements in paragraph 220-10-45-14A. Both before-tax and net-of-tax presentations are permitted provided the entity complies with the requirements in paragraph 220-10-45-12. For each significant reclassification amount, the entity shall identify, for those amounts that are required under other Topics to be reclassified to net income in their entirety in the same reporting period, each line item affected by the reclassification on the statement where net income is presented. For any significant reclassification for which other Topics do not require that reclassification to net income in its entirety in the same reporting period, the entity shall cross-reference to the note where additional details about the effect of the reclassifications are disclosed. Paragraph 220-10-55-17E provides an example of a note presentation in a tabular format of the effect of reclassifications out of accumulated other comprehensive income. (See paragraph 220-10-45-17B.)
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This Section provides Examples of reporting formats for comprehensive income, required disclosures, and a corresponding statement of financial position. The illustrations are intended as examples only. Other formats or levels of detail may be appropriate for certain circumstances. An entity is encouraged to provide information in ways that are most understandable to investors, lenders, and other external users of financial statements. For simplicity, the Examples provide information only for a single period; however, most entities are required to provide comparative financial statements. In addition to the Examples in this Section, paragraph 810-10-55-4C illustrates one method for reporting comprehensive income if the entity has one or more less-than-wholly-owned subsidiaries.
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Paragraph superseded by Accounting Standards Update No. 2011-05.
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Paragraph superseded by Accounting Standards Update No. 2011-05.
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This Example illustrates the various formats that may be used to report comprehensive income as discussed in paragraphs
220-10-45-1 through 45-17
.
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Brackets are used to highlight certain basic totals that must be presented in financial statements to comply with the provisions of this Subtopic. This Subtopic requires not only presenting those certain basic totals but also reporting components of those aggregates. For example, among other items, it requires reporting information about unrealized gains and losses on available-for-sale debt securities, foreign currency items, gains or losses associated with pension or other postretirement benefits, prior service costs or credits associated with pension or other postretirement benefits, and transition assets or obligations associated with pension or other postretirement benefits.
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The tables use the term comprehensive income to label the total of all parts of comprehensive income, including net income. The tables use the term other comprehensive income to label revenues, expenses, gains, and losses that are included in comprehensive income but excluded from net income. This Subtopic does not require that an entity use those terms in its financial statements. Other equivalent terms, such as total nonowner changes in equity, can be used as labels for what this Subtopic refers to as comprehensive income.
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The following illustrates the statement of comprehensive income for the year ended December 31, 201X, with other comprehensive income components shown net of tax effects.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10The following illustrates the statement of comprehensive income for the year ended December 31, 201X, with other comprehensive income components shown net of tax effects.
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Alternatively, components of other comprehensive income could be presented before tax with one amount shown for the aggregate income tax expense or benefit, as shown in the following single continuous statement of comprehensive income.
","snippet":"Alternatively, components of other comprehensive income could be presented before tax with one amount shown for the aggregate income tax expense or benefit, as shown in the following single continuous statement of compre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d701e37abcfed7f578cf46c97dcaf701524e904c0c51e935b300368d33dec15","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-8A","para":"55-8A","html":"
The following table illustrates disclosure of the tax effects allocated to each component of other comprehensive income in the notes to financial statements for the year ended December 31, 201X.
","snippet":"The following table illustrates disclosure of the tax effects allocated to each component of other comprehensive income in the notes to financial statements for the year ended December 31, 201X.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73069cae7697b609c4b4d48eb4ec460cf8caf147de741cdc28cea7ba0eef86e0","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-8B","para":"55-8B","html":"
Alternatively, the tax amounts for each component can be presented in the statement in which each component of other comprehensive income is presented.
","snippet":"Alternatively, the tax amounts for each component can be presented in the statement in which each component of other comprehensive income is presented.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4200d7df6cdc6e7a3fcc47fcfd4030c70a1c1e252ed82b4daa96a532efdb4ae","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-9","para":"55-9","html":"
The following illustrates the statements of net income and other comprehensive income for the year ended December 31, 201X, with other comprehensive income components presented net of tax effects.
","snippet":"The following illustrates the statements of net income and other comprehensive income for the year ended December 31, 201X, with other comprehensive income components presented net of tax effects.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cba00423fe66384260e1d9001cca71bc38d752cf1fb6eedb8c5d7cbf9a24c4c8","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-10","para":"55-10","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
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The following table illustrates the presentation of accumulated other comprehensive income in the statement of financial position, as discussed in paragraph 220-10-45-14.
","snippet":"The following table illustrates the presentation of accumulated other comprehensive income in the statement of financial position, as discussed in paragraph 220-10-45-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634db0f5e99c5b3ecf8bc3d6403583b957ce8212e6ae3cc03ea06e19f802c624","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-11","para":"55-11","html":"
The following table illustrates the presentation of accumulated other comprehensive income in the statement of changes in equity for the year ended December 31, 201X, as discussed in paragraph 220-10-45-14.
","snippet":"The following table illustrates the presentation of accumulated other comprehensive income in the statement of changes in equity for the year ended December 31, 201X, as discussed in paragraph 220-10-45-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdeaf9bcb2688cb0df02282f0918957e26b8ac6f87e342791086955bbb1dae0c","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-12","para":"55-12","html":"
The following table illustrates the statement of changes in equity for the year ended December 31, 201X, as discussed in paragraph 220-10-45-14.
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Paragraph superseded by Accounting Standards Update No. 2011-05.
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Paragraph superseded by Accounting Standards Update No. 2011-05.
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The following table illustrates the disclosure of changes in the balances of each component of accumulated other comprehensive income, as required by paragraph 220-10-45-14A. The amounts in this illustration correspond to the amounts in the Example in paragraph 220-10-55-17E and demonstrate the relationship between the requirements in paragraph 220-10-45-14A and the requirements in paragraph 220-10-50-6 for this entity.
","snippet":"The following table illustrates the disclosure of changes in the balances of each component of accumulated other comprehensive income, as required by paragraph 220-10-45-14A. The amounts in this illustration correspond t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f11d4ed6b8305831c1ef37c895acc1cd2de20a464122dbd32c67e96b7300e47","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-15A","para":"55-15A","html":"
The following table illustrates the disclosure of changes in the balances of each component of accumulated other comprehensive income, as required by paragraph 220-10-45-14A. The amounts in this illustration correspond to the amounts in the Example in paragraph 220-10-55-17F.
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The presentation of unrealized gains and losses on available-for-sale debt securities illustrated in paragraphs 220-10-55-15 through 55-15A is aggregated for simplicity and, therefore, does not necessarily comply with all of the disclosures that may be required in Topic 320 or 326 (for example, disclosures about available-for-sale debt securities with an allowance for credit losses in paragraph 326-30-45-2).
","snippet":"The presentation of unrealized gains and losses on available-for-sale debt securities illustrated in paragraphs 220-10-55-15 through 55-15A is aggregated for simplicity and, therefore, does not necessarily comply with al…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6114d5282c5b1d6881ddda169152cf3b1c6a9057a40515f4f5ef4df0ca0dd3ab","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-15C","para":"55-15C","html":"
For life insurers, amounts reclassified out of accumulated other comprehensive income exclude changes in unrealized gains and losses on available-for-sale debt securities associated with direct adjustments made to policy liabilities necessary to reflect these balances as if such unrealized gains and losses were realized.
","snippet":"For life insurers, amounts reclassified out of accumulated other comprehensive income exclude changes in unrealized gains and losses on available-for-sale debt securities associated with direct adjustments made to policy…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d0fe700fc19db356832113f72621265f765dce811494e81abab41db631e5c4b","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-16","para":"55-16","html":"
Alternatively, the changes in the balances of each component of other comprehensive income included in accumulated other comprehensive income can be presented as a reconciliation in a statement of changes in equity.
","snippet":"Alternatively, the changes in the balances of each component of other comprehensive income included in accumulated other comprehensive income can be presented as a reconciliation in a statement of changes in equity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e32f25a097288a7d6ff6beb9da5e3d74e5d0a3e749c1b5b8dd3b64faef50690","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17","para":"55-17","html":"
Paragraph superseded by Accounting Standards Update No. 2011-05.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-05.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f43aeb643e805eddd93cf17043fa06eb0094d2214c82071fa560b4c979ce0d7","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17A","para":"55-17A","html":"
The effect of reclassifications on the line items in the statement in which net income is presented, as described in paragraph 220-10-45-17, should be presented on either a before-tax basis or a net-of-tax basis consistent with the entity's method of presentation for the line items in the statement where net income is presented. In either case, the total for this disclosure should agree with the total amount of reclassifications for each component of comprehensive income that complies with the presentation requirements in paragraph 220-10-45-14A. The illustration in paragraph 220-10-55-17E presents the effect of reclassifications on the line items of net income on a before-tax basis, but it also shows totals for each component, which agree with the ending balances presented in paragraph 220-10-55-15, which is on an after-tax basis.
","snippet":"The effect of reclassifications on the line items in the statement in which net income is presented, as described in paragraph 220-10-45-17, should be presented on either a before-tax basis or a net-of-tax basis consiste…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c004a5d2d6514b989770c571a78bb1649d09b3e6237e2cf6497a98715597a4bf","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17B","para":"55-17B","html":"
An entity with significant defined benefit pension costs reclassified out of accumulated other comprehensive income should identify the amount of each pension cost component reclassified out of accumulated other comprehensive income and make reference to the relevant pension cost disclosure that provides greater detail about these reclassifications.
","snippet":"An entity with significant defined benefit pension costs reclassified out of accumulated other comprehensive income should identify the amount of each pension cost component reclassified out of accumulated other comprehe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:013fec8f27005cd98714601666aa4e06d5c16cf285387ed3304e983ca971af7a","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17C","para":"55-17C","html":"
A life insurer may make adjustments to unrealized gains and losses on available-for-sale debt securities for the effect on relevant assets and liabilities (as specified in paragraph 320-10-S99-2 for public entities) as if the unrealized gains and losses had been realized. In such cases, the life insurer should cross-reference to the related notes.
","snippet":"A life insurer may make adjustments to unrealized gains and losses on available-for-sale debt securities for the effect on relevant assets and liabilities (as specified in paragraph 320-10-S99-2 for public entities) as i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:378658965adcb52038d20aac56ad9f0cc547a9aff08f1312fb6c8d0dcb69844e","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17D","para":"55-17D","html":"
Some entities may not have a separate line item for realized gains/(losses) on the sale of securities and, instead, will include this amount as part of another line item, for example, other income/(expense).
","snippet":"Some entities may not have a separate line item for realized gains/(losses) on the sale of securities and, instead, will include this amount as part of another line item, for example, other income/(expense).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44cf1edce0ddf26b8c338dc6ef60cb2c27d41e7d44765c5257b0878bcb2755d5","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17E","para":"55-17E","html":"
The following illustrates a disclosure in a tabular format of significant amounts reclassified out of each component of accumulated other comprehensive income, as required by paragraph 220-10-50-6. The amounts used in this Example correspond to those in the Example in paragraph 220-10-55-15.
","snippet":"The following illustrates a disclosure in a tabular format of significant amounts reclassified out of each component of accumulated other comprehensive income, as required by paragraph 220-10-50-6. The amounts used in th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc8c6fee4c0d86c93310a959748bb33cd265b9cecad92c68a40987550536e7d0","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-17F","para":"55-17F","html":"
The following illustrates presentation of the effect on certain line items of net income of significant amounts reclassified out of each component of accumulated other comprehensive income, as required by paragraph 220-10-45-17A. The amounts in this Example agree with the amounts in the Example in paragraph 220-10-55-15A. This presentation should only be used if all significant reclassifications out of accumulated other comprehensive income are reclassified to net income in their entirety in the same reporting period.
","snippet":"The following illustrates presentation of the effect on certain line items of net income of significant amounts reclassified out of each component of accumulated other comprehensive income, as required by paragraph 220-1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2152d03e8a767753975e303befaa05d8dc5baa138d4252cacdc2b6a82b11d2","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-18","para":"55-18","html":"
This Subtopic requires that an entity determine reclassification adjustments for each component of other comprehensive income. An entity may present those adjustments out of accumulated other comprehensive income on the face of the statement in which other comprehensive income is presented, or it may disclose reclassification adjustments in the notes to the financial statements. Paragraphs
220-10-45-15 through 45-17
provide the guidance on reclassification adjustments. Example 1 (paragraphs
220-10-55-7 through 55-9
) illustrates the reclassification presentation relating to unrealized gains or losses on securities and amortized prior service costs.
","snippet":"This Subtopic requires that an entity determine reclassification adjustments for each component of other comprehensive income. An entity may present those adjustments out of accumulated other comprehensive income on the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f7f3021d20b10c74f54e991423b42e6134fe63e615a2d9b8fea89fd2410acbd","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-19","para":"55-19","html":"
The following Case illustrates the calculation of reclassification adjustments for available-for-sale debt securities under paragraphs
320-10-50-1 through 50-5
. It is intended as an illustration only; it does not represent an actual situation:
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
  2. b
    Available-for-sale debt securities (Case B).
","snippet":"The following Case illustrates the calculation of reclassification adjustments for available-for-sale debt securities under paragraphs 320-10-50-1 through 50-5. It is intended as an illustration only; it does not represe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51c9249ef274038d1d62b56620251f632ff513fee67b9c917a4ad6685d5d0f60","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-20","para":"55-20","html":"
Case B involves a nonpublic entity that follows the practice of recognizing all unrealized gains and losses on available-for-sale debt securities in other comprehensive income before recognizing them as realized gains and losses in net income. Therefore, the before-tax amount of the reclassification adjustment recognized in other comprehensive income is equal to, but opposite in sign from, the amount of the realized gain or loss recognized in net income.
","snippet":"Case B involves a nonpublic entity that follows the practice of recognizing all unrealized gains and losses on available-for-sale debt securities in other comprehensive income before recognizing them as realized gains an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1763a6235c11dbbeab43bea2accb50fe17a8726f6e25cbfe4a4a4f8cd16f27a","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-21","para":"55-21","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c86ee580b2d17065f9c16ad1c779695af4a47ce2486d971256729e62b55562f9","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-22","para":"55-22","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81543d88a8aab384ecaf34f9c0fe0848ed04ee79de5a87a4e1ae2bac01f8fd88","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-23","para":"55-23","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edc23e7d180c9f0f77f2a2f8c448f5323acf236724f43a3ce4524794f204f023","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-24","para":"55-24","html":"
The available-for-sale interest-bearing debt securities (bonds) in this Case were purchased at a premium to yield 6.5 percent. Interest income is included in net income based on the historical yield, and the bonds decline in fair value during the first two years in which they are held.
","snippet":"The available-for-sale interest-bearing debt securities (bonds) in this Case were purchased at a premium to yield 6.5 percent. Interest income is included in net income based on the historical yield, and the bonds declin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b458aaa9a01774f788f5b019f8c03be809f4ac07342fc84879bcb1bfdfb16ab","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-25","para":"55-25","html":"
On December 31, 1995, registration of Micki Inc.'s 8-year, 8 percent debentures, interest payable annually, became effective and the entire issue of $10,000,000 was sold at par immediately. At the end of each of the next four years, the closing prices and the related market interest rates to maturity were as follows.
","snippet":"On December 31, 1995, registration of Micki Inc.'s 8-year, 8 percent debentures, interest payable annually, became effective and the entire issue of $10,000,000 was sold at par immediately. At the end of each of the next…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:002d09cdb4f46765b950631dc4d23a47e69e3fe8b466b8efcf3b28bf4a9448a5","downloaded_from":"2026-09-09T23:03:37.578Z","last_downloaded_at":"2026-09-09T23:03:37.578Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482739","source_sha256":"bdf07c09a1f1b5328648775729bf08cb9461aa4f660a5e9d0a4af115579cb2b5"}},{"citation":"220-10-55-26","para":"55-26","html":"
On December 31, 1997, Entity purchased $1,000,000 of Micki Inc.'s bonds on the open market at 107.3 and classified them as available for sale. Entity continued to hold the bonds until December 31, 1999, at which time they were sold at 92.2. Entity prepared the following schedules in relation to the bonds.
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The following before-tax entries would be made to record the purchase, accrue interest (using the effective interest method based on cost), recognize the change in fair value, and record the sale.
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
220-10-S15-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S25-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S25-2 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S30-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S45-1 through S45-8
 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S50-1 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S99-1 Amended Accounting Standards Update No. 2019-07 07/26/2019
220-10-S99-1 through S99-8
 Added Maintenance Update 2017-19 (PDF) 11/15/2017
220-10-S99-2 Amended Accounting Standards Update No. 2019-07 07/26/2019
220-10-S99-4 Amended Accounting Standards Update No. 2023-03 07/14/2023
220-10-S99-5 Amended Accounting Standards Update No. 2023-03 07/14/2023
220-10-S99-7 Amended Accounting Standards Update No. 2017-14 11/22/2017
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See paragraph 220-10-S99-2, Regulation S-X Rule 5-03, for requirements pertaining to the presentation and classification of various items within the income statement.
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See paragraph 220-10-S99-3, SAB Topic 1.B.1, Question 1, for SEC Staff views on the presentation of expenses allocated from a parent to its subsidiary for purposes of preparing separate financial statements.
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See paragraph 505-10-S99-5, SAB Topic 4.F, for SEC Staff views on the income statement presentation for limited partnerships.
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See paragraph 220-10-S99-6, SAB Topic 7.D, for SEC Staff views on the presentation of income before depreciation and depletion in the income statement.
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See paragraph 220-10-S99-8, SAB Topic 11.B, for SEC Staff views on excluding depreciation and depletion from cost of sales for purposes of the income statement.
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See paragraph 220-10-S99-5, SAB Topic 6.B, for SEC Staff views on income statement presentation when the registrant has preferred stock dividends.
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See paragraph 220-10-S99-7, SAB Topic 11.A, for SEC Staff views on presentation of operating subsidies within the income statement.
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See paragraph 220-10-S99-3, SAB Topic 1.B.1, Questions 2 through 4, for SEC Staff views on disclosure requirements when expenses are allocated from a parent to its subsidiary for the purposes of preparing separate financial statements.
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The following is the text of Regulation S-X Rule 3-03, Instructions to Statement of Comprehensive Income Requirements (17 CFR 210.3-03).
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The following is the text of Regulation S-X Rule 5-03, Statements of Comprehensive Income (17 CFR 210.5-03).
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The following is the text of SAB Topic 1.B.1, Costs Reflected in Historical Income Statements.
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The following is the text of SAB Topic 5.T, Accounting for Expenses or Liabilities Paid by Principal Stockholder(s).
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The following is the text of SAB Topic 6.B, Accounting Series Release 280—General Revision Of Regulation S-X: Income Or Loss Applicable To Common Stock.
","snippet":"The following is the text of SAB Topic 6.B, Accounting Series Release 280—General Revision Of Regulation S-X: Income Or Loss Applicable To Common Stock.\nFacts: A registrant has various classes of preferred stock. Dividen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:183e8d4870b4055700e18211124fc546c141e6983912caf0c9c835d411f904df","downloaded_from":"2026-09-09T23:04:07.668Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483621","source_sha256":"ac78f089b1f716b09495a5d6cc1357b618f9bf6c8253922cfc714df4e2cb8723"}},{"citation":"220-10-S99-6","para":"S99-6","html":"
The following is the text of SAB Topic 7.D, Income Before Depreciation.
","snippet":"The following is the text of SAB Topic 7.D, Income Before Depreciation.\nFacts: Occasionally an income statement format will contain a subtitle or caption titled \"Income before depreciation and depletion.\"\nQuestion: Is th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f58d535eaa7c47457ce05c6621fbf625963d61d594358927f341d594d9dad40","downloaded_from":"2026-09-09T23:04:07.668Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483621","source_sha256":"ac78f089b1f716b09495a5d6cc1357b618f9bf6c8253922cfc714df4e2cb8723"}},{"citation":"220-10-S99-7","para":"S99-7","html":"
The following is the text of SAB Topic 11.A, Operating-Differential Subsidies.
","snippet":"The following is the text of SAB Topic 11.A, Operating-Differential Subsidies.\nFacts: Company A has received an operating-differential subsidy pursuant to the Merchant Marine Act of 1936, as amended.\nQuestion: How should…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dce6733951062ad3a3b4d49cefb7f5336ac46be80c09a9b14d8cc0d1d5d1db4b","downloaded_from":"2026-09-09T23:04:07.668Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483621","source_sha256":"ac78f089b1f716b09495a5d6cc1357b618f9bf6c8253922cfc714df4e2cb8723"}},{"citation":"220-10-S99-8","para":"S99-8","html":"
The following is the text of SAB Topic 11.B, Depreciation and Depletion Excluded from Cost of Sales.
","snippet":"The following is the text of SAB Topic 11.B, Depreciation and Depletion Excluded from Cost of Sales.\nFacts: Company B excludes depreciation and depletion from cost of sales in its income statement.\nQuestion: How should t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a14fd1c5069e4229a651e73bffe72c006f1a66af850d37608abde94bcc9dadd","downloaded_from":"2026-09-09T23:04:07.668Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483621","source_sha256":"ac78f089b1f716b09495a5d6cc1357b618f9bf6c8253922cfc714df4e2cb8723"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d509d3abd3c60a0c3f02ccd86fd27f2f0f83aa3b25eae9e47f605f0c9d5770a","downloaded_from":"2026-09-09T23:04:07.668Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483621","source_sha256":"ac78f089b1f716b09495a5d6cc1357b618f9bf6c8253922cfc714df4e2cb8723"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:738c0a564101fefc1e6c122de60051aae4a33ac0d080c74a1a54d2c95406bcc5","downloaded_from":"2026-09-09T23:04:07.668Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483621","source_sha256":"ac78f089b1f716b09495a5d6cc1357b618f9bf6c8253922cfc714df4e2cb8723"}}],"enrichment":{"summary":"ASC 220-10 governs how an entity presents comprehensive income — net income plus other comprehensive income (OCI) — in a full set of general-purpose financial statements. Comprehensive income must be reported either in a single continuous statement or in two separate but consecutive statements (net income first, then OCI beginning with net income), with totals for net income, OCI, and comprehensive income (220-10-45-1 through 45-1B). The Subtopic addresses only presentation and disclosure; it does not specify when to recognize or how to measure the items making up comprehensive income (220-10-25-1; 220-10-30-1).","key_points":["Comprehensive income measures all changes in equity from recognized transactions and other economic events of the period other than transactions with owners in their capacity as owners (220-10-10-1); investments by and distributions to owners and items charged directly to paid-in capital or retained earnings are not items of comprehensive income (220-10-45-10B).","An entity must report comprehensive income in a single continuous statement (two sections: net income and OCI) or in two separate but consecutive statements, the second beginning with net income (220-10-45-1 through 45-1B); the terms 'comprehensive income' and 'other comprehensive income' need not be used (220-10-45-4).","Items of OCI are enumerated in 220-10-45-10A and include foreign currency translation adjustments, cash flow hedge gains and losses, unrealized holding gains and losses on available-for-sale debt securities, pension/OPEB gains, losses, prior service costs and transition amounts, and instrument-specific credit risk changes on fair value option liabilities; components are classified based on their nature (220-10-45-1C).","An entity with no items of OCI in any period presented, and an NFP following Subtopic 958-205, are outside the Topic's scope (220-10-15-3).","OCI components may be presented net of tax or before tax with one aggregate tax amount, but the tax expense or benefit allocated to each OCI component (including reclassification adjustments) must be shown in the statement or disclosed in the notes (220-10-45-11; 45-12; 50-4), and the policy for releasing income tax effects from AOCI must be disclosed (220-10-50-1).","The total of OCI for the period is transferred to a separate equity component, typically labeled accumulated other comprehensive income, and the changes in accumulated balances for each OCI component—separating current-period reclassifications from other current-period OCI—must be presented on the face of the statements or in the notes (220-10-45-14; 45-14A; 50-5).","Reclassification adjustments must be determined for each OCI component to avoid double counting amounts included in both net income and OCI (220-10-45-15; 45-16), and significant amounts reclassified out of AOCI must be reported together in one place—parenthetically on the face of the statement of net income if all such amounts are reclassified to net income in their entirety in the same period (220-10-45-17; 45-17A), otherwise in a tabular note (220-10-50-6)."],"categories":["Presentation","Disclosure","Financial statement presentation","Income taxes"],"audience_level":"intermediate","student_note":"This is the presentation backbone for OCI: know the two permitted formats, the list of OCI items in 220-10-45-10A, and the reclassification-adjustment mechanics. The most common misunderstanding is thinking ASC 220 tells you when to recognize or how to measure OCI items — it does not; the source Topics (320/326, 715, 815, 830, 825) do, and a separate 'statement of comprehensive income' is no longer permitted to be a non-consecutive or equity-statement presentation.","related_topics":["220-20","220-30","220-40","270-10","810-10","958-205"],"key_concepts":["comprehensive income","other comprehensive income","accumulated other comprehensive income","reclassification adjustment","single continuous statement","two consecutive statements","tax effects allocated to oci components","nonowner changes in equity"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ebe2a2bb353a69b0d246f62dc6b0368ac48b6c78d277fc3f0a138078d5ca7f3","downloaded_from":"2026-09-09T23:03:08.647Z","last_downloaded_at":"2026-09-09T23:04:07.668Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"270-10","title":"Overall","topic_title":"Interim Reporting","score":0.8045,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb7de51ded69a5ef0ebb28e014f2ff26a73bd9f159cf2f23f3961fb8728dfadd","downloaded_from":"2026-09-09T23:19:37.216Z","last_downloaded_at":"2026-09-09T23:20:17.142Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"205-20","title":"Discontinued Operations","topic_title":"Presentation of Financial Statements","score":0.7951,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11194c05e7ca852511d794c2759fce3cb85a50eda917f382248ebbb20382bdb1","downloaded_from":"2026-09-09T22:52:47.473Z","last_downloaded_at":"2026-09-09T22:53:32.088Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"210-20","title":"Offsetting","topic_title":"Balance Sheet","score":0.7935,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce4f02d4d17fe875e045c10712c6a4c74afb21e7b191ba67fbae358f54e09d9d","downloaded_from":"2026-09-09T22:59:04.667Z","last_downloaded_at":"2026-09-09T22:59:32.460Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"320-10","title":"Overall","topic_title":"Investments—Debt Securities","score":0.7687,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83fe002d3ce06fa65e89b35dbbf3d11cd07d7274ce0ac4de54dd849230259d56","downloaded_from":"2026-09-09T23:34:37.849Z","last_downloaded_at":"2026-09-09T23:35:28.596Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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