77.Listed below 10 terms followed by a list of phrases : 1412609
77.Listed below are 10 terms followed by a list of phrases that describe or characterize the terms. Match each phrase with the correct term.
1. Nonoperating incomeRequired disclosure for publicly traded corporations.
2. Earnings qualityTotal nonowner change in equity.
3. Comprehensive incomeCosts generally associated with downsizing.
4. Restructuring costsReports a series of intermediate subtotals.
5. Change in accounting principleOther comprehensive income item.
6. Change in estimateAccounted for prospectively.
7. Discontinued operationsTangentially related to normal operations.
8. Foreign currency translation gainAccounted for retrospectively by revising prior years' statements.
9. Earnings per shareComponent of the entity has been sold or will be sold.
10. Multiple-step income statementAbility of reported income to predict future earnings.