Fundamental Accounting Concept Relations
Relations: IS5.1
   
ID: IS5.1
Category: IncomeStatement
Relation Label: Income (Loss) from Continuing Operations after Tax = Income (Loss) from Continuing Operations Before Tax - Income Tax Expense (Benefit) + Income (Loss) from Equity Method Investments
Documentation: Alternative location of reporting income (loss) from equity method investments with taxes.
Commentary: Most filers do not create an extension concept for income (loss) from equity method investments when reporting in this manner; but others do. Which is correct? Some filers also provide an intermediate subtotal.
Number of Filers using this Style:
State: OK
Status: OK
ID: 25
Visual Example of Relation

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