Comprehensive income: Difference between revisions

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


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

Latest revision as of 17:24, 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.


See also