Wiley GAAP: Financial Statement Disclosure Manual. Joanne M. Flood

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Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood

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Net income Earnings per share information Other comprehensive income Foreign currency translation adjustments Unrealized gains (losses) on securities Adjustments related to pension liabilities or assets Gains/losses on cash‐flow hedging items Gains/losses on hedges of forecasted foreign‐currency‐denominated transactions Reclassification adjustment (may be shown gross or net of tax, details may be disclosed in note) Income tax related to other comprehensive income (if components are not shown net of tax) Comprehensive income Earnings per share information

Sales:
Sales $xxx
Less: Sales discounts $xxx
Sales returns and allowances xxx (xxx)
Net sales $xxx
Cost of goods sold xxx
Gross profit $xxx
Operating expenses:
Selling expenses
Sales salaries $xxx
Commissions xxx
Advertising expense xxx
Delivery expense xxx
Selling supplies expense xxx
Depreciation of store furniture and equipment xxx $xxx
General and administrative expenses
Officers’ salaries $xxx
Office salaries xxx
Bad debts expense xxx
Office supplies expense xxx
Depreciation of office furniture and fixtures xxx
Depreciation of building xxx
Insurance expense xxx
Utilities expense xxx xxx
Total operating expense (xxx)
Operating income
Other revenues: $xxx
Dividend income $xxx
Gain on business acquisition (“bargain purchase”) xxx
Interest income xxx xxx
Other expenses:
Interest expense (xxx)
Income from continuing operations $xxx

Revenues:
Sales (net of discounts and returns and allowances) $xxx
Gain on sale of equipment xxx
Interest income xxx
Dividend income xxx

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