Income Statement and Related Information Format of the Special Income Reporting Income Statement Reporting Irregular Items Statement Issues Usefulness Elements 0 Discontinued Intraperiod tax Limitations Single-step operations allocation Quality of Earnings 0 Multiple-step 0 Extraordinary items Earnings per share Condensed income 0 Unusual gains and 0 Retained earnings statements losses statement 0 Changes in Comprehensive accounting income principles 0 Changes in estimates Corrections of errors Chapter 4-3Chapter 4-3