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This chapter provides an overview of the income statement, including its format, organization, and contents. The example income statement presented in this chapter (1) provides presentation requirements for certain line items that are required to be identified separately, and (2) includes references to other sections of this chapter or other chapters of this guide for detailed presentation and disclosure considerations. This chapter focuses solely on the income statement and does not include discussion of the statement of comprehensive income (see FSP 4).

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