西方财务会计_原版课件04.pptxVIP

C H A P T E R 4INCOME STATEMENT AND RELATED INFORMATIONIntermediate Accounting13th EditionKieso, Weygandt, and Warfield 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.Learning Objectives ElementsSingle-stepMultiple-stepCondensed income statementsIncome StatementFormat of the Income