What is a Pension Fund in the financial statement?
Answer
A long-term liability that is off-balance sheet
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Comprehensive income sition of comprehensive income. It begins with net income and then includes those items affecting stockholders' equity that do not flow through the income statement. For 3M, these items include:
Cumulative translation adjustment. <span>Minimum pension liability adjustment. Unrealized gains (losses) on available-for-sale investments. Unrealized gains (losses) on derivative investments.
FASB has taken the position that income for a period shoul
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