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【Intermediate Accounting】Chapter 4 The Income Statement and The Statement Of Cash Flows

4 The Income Statement and The Statement Of Cash Flows Part A the income statement and comprehensive income

1. Income from Continuing Operations

·components :Revenue, Expenses(include Income Tax Expense), Gains, And Losses, Exclude those related to discontinued operations

·Revenue, Expenses, Gains, And Losses

·Revenues :Inflows of resources resulting from providing goods or services to customers. ·Expenses :Outflows of resources incurred in generating revenues.

·Gains and Losses:Increases or decreases in equity from peripheral or incidental

transactions of an entity.

·

【Intermediate Accounting】Chapter 4 The Income Statement and The Statement Of Cash Flows

Income Tax Expense

·Because of its importance and size, income tax expense is a separate item.

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