56 2
57 1SFAC 5 FASB 5 SFAC 1 5 2 para. 33 3 para. 34 4 5 para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises, 1985. FASB 2002 226 226 227 230
58 1 6 para. 42 7 para. 43 SFAC 5 para. 33 para. 34 para. 42 1 2SFAS 130 SFAC 5 FASB 130 8 SFAS 130 230 231 231 232 FASB, Statement of Financial Accounting Standards No. 130 ; Reporting Comprehensive Income, 1997.
59 2 9 para. 10 10 para. 15 11 para. 16 certain 12 investments in debt and equity securities 13 para. 17 SFAC 5 3 SFAS 130 2 2 3 SFAC 5 para. 39 Ibid., p. 6. Ibid., p. 7. Ibid., p. 7. FASB, Statement of Financial Accounting Standards No. 87 ; Employers Accounting for Pensions, 1985. para. 35 intangible asset SFAS No. 130, para. 31 Ibid., p. 7.
60 2 para. 42 14 SFAC 5 SFAC 5 para. 34 15 para. 36 16 para. 38 current rate historical rate 1999 1, 2 228 229 229
61 para. 38 para. 38 SFAS 130, para. 10 17 SFAS 130. para. 39 a 52 13 b 52 20a c 52 20b d 115 80 5 e 87 87 37 FASB, SFAS No. 130, p. 16.
62 f 115 13 g 115 15c h 115 16 1 2 18 19 FASB 109 SFAS 20 109 1 2 para. 6SFAS 109 SFAS 109 FASB 1998 FASB, Statement of Financial Accounting Standards No. 109 ; Accounting for Income Taxes, 1992.
63 2 500 5 0 20 200 40 1 1 40 40 2 1 1 2 3 4 5 500 400 300 200 100 0 200 200 200 200 200 1,000 100 100 100 100 100 500 100 100 100 100 100 500 40 40 40 40 40 200 1 2 3 4 5 500 300 225 150 75 0 200 200 200 200 200 1,000 200 75 75 75 75 500 0 125 125 125 125 500 0 50 50 50 50 200
64 2 0 40 40 100 40 60 21 3 22 1999 2002 13 14
65 3 3 4 3 4
66 23 3 40 40 13 14
67 3 1 2 3 4 5 100 100 100 100 100 500 200 75 75 75 75 500 100 25 25 25 25 40 10 10 10 10 0 40 30 20 10 0 1 2 3 4 5 500 400 300 200 100 0 500 300 225 150 75 0 100 75 50 25 0 40 30 20 10 0 40 10 10 10 10 24 FASB, SFAS No. 109, pp. 11 14, para. 17 28.!
68 25 1 2 26! 35 3 2000
69 1 2 27 4 2 4 4 25 33
70 SFAS 130Appendix B 3 28 Statement of Income and Comprehensive Income 19 X 9 12 31 Revenues $140,000 Expenses 25,000 Other gains and losses 8,000 Gains on sale of securities 2,000 Income from operations before taxes 125,000 Income tax expense 31,250 Income beforeextraordinary items and cumulative effect of accounting change 93,750 Extraordinary items, net of tax 28,000 Income before cumulative effect of accounting change 67,750 Cumulative effect of Accounting change, net of tax 2,500 Net income 63,250 Other comprehensive income, before tax Foreign currency translation adjustments 10,666 Unrealized gains on securities Unrealized holding gains arising during period$17,333 FASB, SFAS No. 130, pp. 37 41.
71 Less : reclassification adjustment for gains included in net income2,00015,333 Minimum pension liability adjustments 3,333 Other comprehensive income, before tax 22,666 Income tax expense related to items of other comprehensive income $5,666 comprehensive income, net of tax $17,000 SFAS 130 Appendix B SFAS 130 29 para. 104, 105 para. 100 103 30 3 SFAS 130 4 Accumulated other comprehensive income 31 para. 26 Statement of Changes in Equity Ibid., p. 31. Ibid., pp. 30 31. Ibid., p. 9.
72 4 1 2 32 7 1 2 33 1999 4 1999 4
73 34 35 1,000 1,500 40 500 200 300 500 200 500 200 300 800 80 200 120 200 80 2001 12002 349 374
74 20080 120 36 37 24 SFAS 130
75 SFAC 5 38 14330042 235