TAILIEUCHUNG - The Income Statement and Statement of Cash Flows4Copyright © 2007 by The McGraw-Hill Companies,

Other Comprehensive Income Statement of Financial Accounting Standards No. 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions. 1. Changes in the market value of securities available for sale (described in Chapter 12). 2. Gains, losses, and amendment costs for pensions and other postretirement plans (described in Chapter 17). 3. When a derivative is designated as a cash flow hedge is adjusted to fair value, the gain or loss is deferred as a component of comprehensive income and included in. | The Income Statement and Statement of Cash Flows 4 Copyright 2007 by The McGraw-Hill Companies Inc. All rights reserved. 4-2 Learning Objectives Explain the difference between net income and comprehensive income and how we report components of the difference. 4-3 Comprehensive Income An expanded version of income that includes four types of gains and losses that traditionally have not been included in income statements. 1 4-4 Other Comprehensive Income Statement of Financial Accounting Standards No. 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions. 1. Changes in the market value of securities available for sale described in Chapter 12 . 2. Gains losses and amendment costs for pensions and other postretirement plans described in Chapter 17 . 3. When a derivative is designated as a cash flow hedge is adjusted to fair value the gain or loss is deferred as a component of comprehensive income and included in earnings later at the same time as earnings are affected by the hedged transaction described in Chapter 14 . 4. Gains or losses from changes in foreign currency exchange rates discussed elsewhere in your accounting curriculum . 4-5 Accumulated Other Comprehensive Income In addition to reporting comprehensive income that occurs in the current period we must also report these amounts on a cumulative basis in the balance sheet as an additional component of shareholders equity. FedEx Corporation Balance Sheet 31-May In millions except shares 2004 2003 Common Stockholders Investment Common stock .10 par value 800 million shares authorized 300 million shares issued for 2004 and 299 million shares issued for 2003 Additional paid-in capital Retained earnings Accumulated other comprehensive loss 30 1 079 7 001 46 30 1 088 6 250 30 Less deferred compensation and treasury stock at cost 8 064 28 7 338 50 Total common stockholders investment 8 036 7 288 4-6 Learning Objectives L02 Discuss the importance of income from .

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