[经济学]西方财务会计原版课件04.ppt

Learning Objectives Understand the uses and limitations of an income statement. Prepare a single-step income statement. Prepare a multiple-step income statement. Explain how to report irregular items. Explain intraperiod tax allocation. Identify where to report earnings per share information. Prepare a retained earnings statement. Explain how to report other comprehensive income. Income Statement Income Statement Income Statement Format of the Income Statement Format of the Income Statement Format of the Income Statement Single-Step Format Single-Step Format Single-Step Format Multiple-Step Fo