Translation glossary: Accounting - Tax - Finance

AICPA Audit guide - Auditng Derivative Instrurments, Hedging Activities, and Investments in Securities / With Conforming Changes as of May 1, 2006 (Page 203/Glossary)
Definition:
The change in equity of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity duirng a period except those resulting from investments by owners and distributions to owners (FASB Concepts Statement No. 6. Elements of Financial Statements, paragraph 70)

Accounting Trends & Techniques - AICPA /60th Edition - 2006 (Page 401 - Section 4: Comprehensive Income: Presentation in Annual Report [Section 4: pages 401-437]
Definition:
4.01 - Statement of Financial Accounting Standards (SFAS) No. 130, "Reporting comprehensive Income", requires that a full set of general-purpose financial statements report comprehensive income and its components. Comprehensive income includes net income, foreign currency items, minimum pension liability adjustments, changes in the fair value of certain investments in debt and equity securities. If an entity only has net income, it is not required to report comprehensive income. SFAS No. 130 encourages reporting comprehensive income in either a combined statement of income and comprehensive income or in a separate statement of comprehensive income.

utilidades

distribution of earnings / distributed earnings

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