Home Depot vs. Ace Hardware
Presentation of Comprehensive Income

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Home Depot
Ace Hardware
Revenue Recognition
Inventory Valuation
Investment Securities
Derivative Instruments
Presentation of Comprehensive Income
Stock Option Plan
Financial Ratios
Summary of Financial Ratios

Home Depot
Comprehensive income includes net earnings adjusted for certain revenues, expenses, gains and losses that are excluded from net earnings under generally accepted accounting principles.
Examples include foreign currency translation adjustments and
unrealized gains and losses on investments.

Ace Hardware
Comprehensive income includes net earnings minus unrealized gain on securities and foreign currency translation.