List A List B 1.Intraperiod tax allocation 2. Comprehensive income 3. Unrealized holding gain on investments c. Reports the cash effects of each operating activity directly on the statement. 4. Operating income 5. A discontinued operation 6. Earnings per share 7. Prior period adjustment 8. Financing activities 9. Operating activities (SCF) 10. Investing activities 11. Direct method 12. Indirect method a. An other comprehensive income item b. Starts with net income and works backwards to convert to cash. d. Correction of a material error of a prior period. e. Related to the external financing of the company. f. Associates tax with income statement item. g. Total nonowner change in equity. h. Related to the transactions entering into the determination of net income i. Related to the acquisition and disposition of long-term assets. j. Required disclosure for publicly traded corporation. k. A component of an entity. I. Directly related to principal revenue-generating activities