Listed Below Are Ten Terms Followed by a List of Phrases

Listed below are ten terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.

A) Other comprehensive income item.
B) Component of the entity has been sold or will be sold.
C) Reports a series of intermediate subtotals.
D) Required disclosure for publicly traded corporations.
E) Total nonowner change in equity.
F) Accounted for prospectively.
G) Costs generally associated with downsizing.
H) Ability of reported income to predict future earnings.
I) Tangentially related to normal operations.
J) Accounted for retrospectively by revising prior years' statements.

-152) Earnings per share
153) Comprehensive income
154) Restructuring costs
155) Multiple-step income statement
156) Foreign currency translation adjustment
157) Change in estimate
158) Nonoperating income
159) Change in accounting principle
160) Discontinued operations
161) Earnings quality