To: LZ, Depending on which Accounting standard applies to this. In US GAAP/FASB, which I am not quite familiar with, it seems belong to equity, please refer to the below extract of FASB. Summary of Statement No. 130Reporting Comprehensive Income (Issued 6/97)Summary
This Statement establishes standards for reporting and display of comprehensive income and its components (revenues, expenses, gains, and losses) in a full set of general-purpose financial statements. This Statement requires that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in a financial
statement that is displayed with the same prominence as other financial statements. This Statement does not require a specific format for that financial statement but requires that an enterprise display an amount representing total comprehensive income for the period in that financial statement.
This Statement requires that an enterprise (a) classify items of other comprehensive income by their nature in a financial statement and (b) display the accumulated balance of other comprehensive income separately from retained earnings and additional paid-in capital in the equity section of a statement of financial position.
This Statement is effective for fiscal years beginning after December 15, 1997. Reclassification of financial statements for earlier periods provided for comparative purposes is required. In IAS,namely,International Accounting Standard,on the other hand, other ocmprehensive income comprise those itmes which are classified as non-owner changes in equity,which include: • changes in revaluation surplus (under IAS 16 Property, Plant and Equipment and IAS 38
Intangible Assets);
• actuarial gains and losses on defined benefit plans recognised in accordance with
paragraph 93A of IAS 19 Employee Benefits;
• gains and losses arising from translating the financial statements of a foreign operation
(under IAS 21 The Effects of Changes in Foreign Exchange Rates);
• gains and losses on remeasuring available-for-sale financial assets (under IAS 39 Financial
Instruments: Recognition and Measurement); and
• the effective portion of gains and losses on hedging instruments in a cash flow hedge
(under IAS 39). The details can be found through below linkage, http://www.casplus.com/pubs/files/0709ias1revised.pdf | 
发表于 2008-11-1 21:06
| 
