Kieso's 13th Edition Intermediate Accounting, Ch. 4

(1) in a separate (second) income statement, (2) in a combined statement of comprehensive income, or (3) as part of the statement of stockholders' equity - What three ways does the FASB require components of other comprehensive income to be reported? (1) investing and financing revenues and expenses such as interest revenue, dividend revenue (from dividends received), and interest expense, and the (2) results of nonoperating items such as the sale of plant assets and investments - What do "other revenues and gains" and "other expenses and losses" include? (1) Operating section, (a) Sales or Revenue Section, (b) Cost of Goods Sold Section, (c) Selling Expenses, (d) Administrative or General Expenses; (2) Nonoperating section, (a) Other Revenues and Gains, (b) Other Expenses and Losses; (3) Income tax; (4) Discontinued operations; (5) Extraordinary items; (6) Earnings per share - What are the sections and subsections of a multiple-step income statement?