Statement of comprehensive income: Difference between revisions
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imported>Doug Williamson (Expand first definition.) |
imported>Doug Williamson (Identify as IFRS.) |
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''Financial reporting''. | ''Financial reporting - international financial reporting standards''. | ||
(SOCI). | (SOCI). | ||
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* [[Equity]] | * [[Equity]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[International Financial Reporting Standards]] | |||
* [[Primary statements]] | * [[Primary statements]] | ||
* [[Statement of cash flows]] | * [[Statement of cash flows]] | ||
Revision as of 07:53, 2 February 2019
Financial reporting - international financial reporting standards.
(SOCI).
1.
A separate financial statement of gains and losses that:
- Affect shareholders' equity, and
- Are not already reported in the income statement (statement of profit or loss).
Examples include gains or losses on defined benefit pension plans.
This statement is also known as the Statement of other comprehensive income.
It is similar to the statement of total recognised gains and losses (STRGL) or statement of recognised income and expense (SORIE).
2.
A combined statement including both the income statement and - separately identified - items of other comprehensive income.
