The income statement reveals the financial performance of a business, and so should be properly presented in order to convey the most relevant revenue and expense information to users. This course assists the accountant by noting the various presentation formats that can be used, as well as the content and description of each line item within the statement. It also discusses sample income statements from several publicly-held companies, in order to show the range of presentation possibilities. As an added bonus, the course describes the presentation of discontinued operations and other comprehensive income.