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Is a firm required to report a Statement of Comprehensive Income on an interim basis? ASC 1 3 - 3 Disclosure A company incurred an

Is a firm required to report a Statement of Comprehensive Income on an interim basis?
ASC13-3
Disclosure
A company incurred an extraordinary loss in the second quarter and has prorated this loss over the three remaining quarters in the current fiscal year. Is this appropriate?
Why or why not?
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