Becker Acronyms

Question 1

INTRAPERIOD TAX ALLOCATION (IDA PUFI) (F6 M5)

Answer 1

Income from continuing operations
Discontinued operations
Accounting principle change (retrospective)

Other comprehensive income
- Pension funded status change
- Unrealized gains/loss on available-for-sale debit security and hedges
- Foreign translation adjustment
- Instrument-specific credit risk

Components of stockholders’ equity
- retained earnings for prior period adjustment and accounting principle changes (retrospective ; and
- items of accumulated (other) comprehensive income.