FAS 130
Statement of Financial Accounting Standard No. 130, Reporting Comprehensive Income. A rule promulgated by the AICPA that creates new procedures for reporting certain changes in selected financial assets and liabilities. Under FAS 130, these changes are not reflected in the traditional income statement.
See other comprehensive income. American Banker Glossary
Смотреть больше слов в «Financial and business terms»
FAS 133 →← FAS 119