29、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Disclosures related to the valuation allowance for changes in the carrying amount of a company's noncurrent investment securities will most likely be included in the company's:

A. balance sheet.

B. income statement.

C. statement of cash flows.

D. statement of stockholders' equity.

[此贴子已经被作者于2008-11-7 13:22:38编辑过]

29、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Disclosures related to the valuation allowance for changes in the carrying amount of a company's noncurrent investment securities will most likely be included in the company's:

A. balance sheet.

B. income statement.

C. statement of cash flows.

D. statement of stockholders' equity.

  
Correct answer = D

"Understanding the Income Statement," Thomas R. Robinson, Hennie van Greuning, Elaine Henry, and Michael A. Broihahn
2008 Modular Level I, Vol. 3, pp. 185-187, 225-227
Study Sessions 8-32-k, 8-33-h
state the accounting classification for items that are excluded from the income statement but affect owners' equity, and list the major types of items receiving that treatment;
describe and calculate comprehensive income;
list and explain the components of owners' equity
The statement of stockholders' equity includes accumulated other comprehensive income, which contains the unrealized gains and losses on available-for-sale securities.