# ASC 220-946-05: Income Statement—Reporting Comprehensive Income — Financial Services—Investment Companies — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-946-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/220/946/#05-overview-and-background)

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##### [220-946-05-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-05-1)

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This Subtopic addresses income statements, or statements of operations, for investment companies.