1Discussion Paper: Classification of items of Comprehensive Income, 2002, www. fasb. org.
2Financial Performance Reporting Project: Definition of Financing Activities, 2002.
3Statement of comprehensive Income-Op-erating, Financing, and Other Gains and Losses Categories, 2003.
4Statement of Comprehensive Income - Purpose of the Performance Statement and Discussion of Totals and Subtotals within the Statement, 2003, www. fasb. org.
5Board Meeting Handout of Financial Performance Reporting by Business Enterprises, July 24, 2002.
6Board Meeting Handout of Finan-cial Performance Reporting by Business Enterprises, November 27, 2002.
7Discussion Paper: Classification of items of Comprehensive Income, 2002. www. fasb. org.
8History of the Performance Reporting Project, 2006, www. iasb. org.
9Information for Observers: Required Financial Statements, 2005, www. fasb. org.
10Performance Reporting Project: Earnings Per Share (EPS) and Comprehensive Income Per Share (CPS), 2005, www. fasb. org.
