Other comprehensive income - Revision history

Doug: Add label,

2024-08-10T05:26:19Z

Add label,

← Older revision		Revision as of 05:26, 10 August 2024
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	* [[Financial statements]]		* [[Financial statements]]
	* [[IAS 16]] (Tangible assets - Property, plant and equipment)		* [[IAS 16]] (Tangible assets - Property, plant and equipment)
			* [[IAS 19]] (Employee benefits)
	* [[IAS 38]] (Intangible assets)		* [[IAS 38]] (Intangible assets)
	* [[Impairment]]		* [[Impairment]]

Doug: Add links.

2024-08-10T05:24:55Z

Add links.

← Older revision		Revision as of 05:24, 10 August 2024
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	* [[Financial reporting]]		* [[Financial reporting]]
	* [[Financial statements]]		* [[Financial statements]]
	* [[IAS 16]]		* [[IAS 16]] (Tangible assets - Property, plant and equipment)
	* [[IAS 19]]		* [[IAS 38]] (Intangible assets)
			* [[Impairment]]
			* [[Intangible assets]]
			* [[International Financial Reporting Standards]] (IFRS)
	* [[Remeasurement]]		* [[Remeasurement]]
	* [[Revaluation]]		* [[Revaluation]]

imported>Doug Williamson: Add link.

2021-11-02T21:49:16Z

Add link.

← Older revision		Revision as of 21:49, 2 November 2021
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	* [[Earnings per share]]		* [[Earnings per share]]
	* [[Equity]]		* [[Equity]]
			* [[Financial reporting]]
			* [[Financial statements]]
	* [[IAS 16]]		* [[IAS 16]]
	* [[IAS 19]]		* [[IAS 19]]

imported>Doug Williamson: Layout.

2021-07-12T18:01:56Z

Layout.

← Older revision		Revision as of 18:01, 12 July 2021
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	(OCI).		(OCI).

	~~Comprehensive~~ income includes all gains and losses that affect shareholders' equity.		Total comprehensive income includes all gains and losses that affect shareholders' equity.

	~~Comprehensive~~ income includes both:		Total comprehensive income includes both:

	#Items reported in the ~~statement~~ of profit or loss (income statement), and		#Items reported in the Statement of profit or loss (income statement), and
	#Items reported separately in the statement of ~~other~~ comprehensive income.		#Items reported separately in the statement of Other comprehensive income.

imported>Doug Williamson: Add link.

2021-03-03T23:34:42Z

Add link.

← Older revision		Revision as of 23:34, 3 March 2021
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	* [[Statement of comprehensive income]]		* [[Statement of comprehensive income]]
	* [[Statement of profit or loss]]		* [[Statement of profit or loss]]
			* [[Statement of profit or loss and other comprehensive income]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2021-01-20T15:29:42Z

Add link.

← Older revision		Revision as of 15:29, 20 January 2021
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	== See also ==		== See also ==
			* [[Earnings per share]]
	* [[Equity]]		* [[Equity]]
	* [[IAS 16]]		* [[IAS 16]]

imported>Doug Williamson: Correct typo Remeasurement.

2020-11-11T13:27:56Z

Correct typo Remeasurement.

← Older revision		Revision as of 13:27, 11 November 2020
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	Other comprehensive income refers to items reported separately in the statement of other comprehensive income (2), that are NOT in the statement of profit or loss (1).		Other comprehensive income refers to items reported separately in the statement of other comprehensive income (2), that are NOT in the statement of profit or loss (1).

	Examples of items reported in Other comprehensive income include ~~remeasuremant~~ gains or losses on defined benefit pension plans (under IAS 19) and ~~revaluation~~ of land and buildings accounted for under IAS 16.		Examples of items reported in Other comprehensive income include:

			*Remeasurement gains or losses on defined benefit pension plans (under IAS 19) and
			*Revaluation of land and buildings accounted for under IAS 16.

imported>Doug Williamson: Add references to land and buildings and pensions accounting standards.

2020-10-21T11:55:37Z

Add references to land and buildings and pensions accounting standards.

← Older revision		Revision as of 11:55, 21 October 2020
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	Other comprehensive income refers to items reported separately in the statement of other comprehensive income (2), that are NOT in the statement of profit or loss (1).		Other comprehensive income refers to items reported separately in the statement of other comprehensive income (2), that are NOT in the statement of profit or loss (1).

	~~For example,~~ gains or losses on defined benefit pension plans.		Examples of items reported in Other comprehensive income include remeasuremant gains or losses on defined benefit pension plans (under IAS 19) and revaluation of land and buildings accounted for under IAS 16.


	== See also ==		== See also ==
	* [[Equity]]		* [[Equity]]
			* [[IAS 16]]
			* [[IAS 19]]
			* [[Remeasurement]]
			* [[Revaluation]]
	* [[Statement of comprehensive income]]		* [[Statement of comprehensive income]]
	* [[Statement of profit or loss]]		* [[Statement of profit or loss]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add abbreviation.

2019-02-06T12:20:56Z

Add abbreviation.

← Older revision		Revision as of 12:20, 6 February 2019
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	''Financial reporting''.		''Financial reporting''.

			(OCI).

	Comprehensive income includes all gains and losses that affect shareholders' equity.		Comprehensive income includes all gains and losses that affect shareholders' equity.

imported>Doug Williamson: Create page. Sources: linked pages.

2019-02-01T19:30:11Z

Create page. Sources: linked pages.

New page

''Financial reporting''.

Comprehensive income includes all gains and losses that affect shareholders' equity.

Comprehensive income includes both:

#Items reported in the statement of profit or loss (income statement), and
#Items reported separately in the statement of other comprehensive income.

Other comprehensive income refers to items reported separately in the statement of other comprehensive income (2), that are NOT in the statement of profit or loss (1).

For example, gains or losses on defined benefit pension plans.

== See also ==
* [[Equity]]
* [[Statement of comprehensive income]]
* [[Statement of profit or loss]]

[[Category:Accounting,_tax_and_regulation]]