CIO and Comprehensive income: Difference between pages
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''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 == | == See also == | ||
* [[ | * [[Equity]] | ||
* [[Statement of comprehensive income]] | |||
* [[Statement of profit or loss]] | |||
[[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.
