Income Statement—Reporting Comprehensive Income (Topic …
10-45-12A(b)). 220-10-50-3 An entity that does not elect to recl assify the income tax effects of the Tax Cuts and Jobs Act in accordance with paragraph 220-10-45-12A shall disclose in the period of adoption a statement that an election was not made to reclassify the income tax effects of the Tax Cuts and Jobs Act from accumulated other ................
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