FAR Review 1122020

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Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

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Gains and losses on derivatives designated and qualifying as cash flow hedges

Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

Certain foreign currency items

Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

Gains and losses on derivatives designated and qualifying as cash flow hedges

Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

Certain foreign currency items
Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

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Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

Certain foreign currency items

Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

Gains and losses on derivatives designated and qualifying as cash flow hedges

Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

Certain foreign currency items
Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

Gains and losses on derivatives designated and qualifying as cash flow hedges

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Certain foreign currency items

Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

Gains and losses on derivatives designated and qualifying as cash flow hedges

Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

Certain foreign currency items
Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

Gains and losses on derivatives designated and qualifying as cash flow hedges

Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

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Accumulated other comprehensive income or loss is an equity account that accumulates the total other comprehensive income (OCI) for a period. OCI includes all items of comprehensive income not included in net income. Items of OCI include, among others:

Unrealized holding gains and losses on available-for-sale debt securities

Gains and losses on derivatives designated and qualifying as cash flow hedges

Certain amounts associated with recognition of the funded status of post retirement defined benefit plans

Certain foreign currency items
Prior service costs not previously recognized as a component of net periodic pension costs are reported under ----------------------------------------------.

Prior service costs not previously recognized as a component of net periodic pension costs are reported under other comprehensive income.
The amount of variable consideration must be estimated by applying consistently throughout the contract period one of two methods: (1) ------------------------(2) most likely amount.

The amount of variable consideration must be estimated by applying consistently throughout the contract period one of two methods: (1) expected value or (2) most likely amount.
The amount of variable consideration must be estimated by applying consistently throughout the contract period one of two methods: (1) expected value or (2) ---------------------------------.

The amount of variable consideration must be estimated by applying consistently throughout the contract period one of two methods: (1) expected value or (2) most likely amount.
A state or local government that prepares a statistical section should

Report information about the entity’s ability to produce its own revenues but not shared revenues and intergovernmental aid.

Author

Joens1313

353665

Card Set

FAR Review 1122020

Description

FAR Review 1122020

Updated

2020-11-03T03:31:04Z

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