Comprehensive income: Difference between revisions
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== See also == | == See also == | ||
* [[Equity]] | * [[Equity]] | ||
* [[Statement of other comprehensive income]] | |||
* [[Statement of profit or loss]] | * [[Statement of profit or loss]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 17:19, 1 February 2019
Financial reporting.
Comprehensive income comprises all gains and losses that affect shareholders' equity.
It includes both:
- Items reported in the statement of profit or loss (income statement), and
- Items reported separately in the statement of other comprehensive income.
