Other comprehensive income

Financial reporting.

(OCI).

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

Comprehensive income includes both:

1. Items reported in the statement of profit or loss (income statement), and
2. 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).

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.

See also

• Earnings per share
• Equity
• IAS 16
• IAS 19
• Remeasurement
• Revaluation
• Statement of comprehensive income
• Statement of profit or loss