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imported>Doug Williamson |
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| ''Financial reporting''.
| | Resolution Authority. |
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| (OCI).
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| Comprehensive income includes all gains and losses that affect shareholders' equity.
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| Comprehensive income includes both:
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| #Items reported in the statement of profit or loss (income statement), and
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| #Items reported separately in the statement of other comprehensive income.
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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).
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| Examples of items reported in Other comprehensive income include:
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| *Remeasurement gains or losses on defined benefit pension plans (under IAS 19) and
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| *Revaluation of land and buildings accounted for under IAS 16.
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| == See also == | | == See also == |
| * [[Equity]] | | * [[Resolution Authority]] |
| * [[IAS 16]]
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| * [[IAS 19]]
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| * [[Remeasurement]]
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| * [[Revaluation]]
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| * [[Statement of comprehensive income]]
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| * [[Statement of profit or loss]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 12:17, 22 June 2016
Resolution Authority.
See also
