Comprehensive Income, Детальна інформація

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|General Motors |-64.10% |

|Wal-mart |-15.00% |

|Coca-Cola |-14.90% |

|Procter & Gamble |-11.70% |

|Chase-Manhatan |-11.50% |

|Ford Motor |-10.80% |

|IBM |-9.70% |

|Johnson & Johnson |-9.40% |

|Texaco |-7.70% |

|Eli Lilly |-6.30% |

|Phillip Moris |-3.90% |

|Exxon |-2.80% |

|Mobil |-1.60% |

|Dupont |-0.60% |

|Merck |-0.30% |

|Chrysler |0 |

|Hewlett Packard |0 |

|Disney |0.10% |

|BankAmerica |0.60% |

|Microsoft |0.70% |

|AT&T |0.80% |

|Intel |1.40% |

|NationsBank |2.90% |

|Pepsico |3.50% |

|General Electric |7.60% |

|Citibank |18.30% |

Such new standards are often a source of frustration, especially to smaller, nonpublic entities and their CPAs. This frustration, often called standards-overload, arises both from the frequent issuance of new and often complicated standards and from the lack of perceived information benefit in financial statements. The overload and implementation costs stemming form

SFAS #130 can be substantially eliminated through reclassification of the available-for-sale securities as trading securities, and this is what small private corporations usually do.

Regarding reporting financial performance, international standards say the following: