Fallatah, Yaser Ahmad; Talha, Mohammad - In: International Journal of Accounting and Finance 1 (2009) 3, pp. 302-322
Statement of Financial Accounting Standards (SFAS) No. 130 and the International Accounting Standards Board (IASB) require companies to report their comprehensive income in their primary financial statements. The Financial Accounting Standards Board (FASB) permits companies to present...
