Statement of comprehensive income: Difference between revisions
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''Financial reporting - | ''Financial reporting - primary statements.''. | ||
(SOCI). | (SOCI). | ||
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:Are not already reported in the income statement (statement of profit or loss). | :Are not already reported in the income statement (statement of profit or loss). | ||
Examples include gains or losses on defined benefit pension plans. | Examples include gains or losses on defined benefit pension plans or on revaluations. | ||
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== See also == | == See also == | ||
* [[Balance sheet]] | |||
* [[Equity]] | * [[Equity]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
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* [[Primary statements]] | * [[Primary statements]] | ||
* [[Statement of cash flows]] | * [[Statement of cash flows]] | ||
* [[Statement of changes in equity]] | |||
* [[Statement of profit or loss and other comprehensive income]] | * [[Statement of profit or loss and other comprehensive income]] | ||
* [[Statement of recognised income and expense]] | * [[Statement of recognised income and expense]] | ||
Latest revision as of 16:19, 18 July 2022
Financial reporting - primary statements..
(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 or on revaluations.
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.
See also
- Balance sheet
- Equity
- Financial statements
- International Financial Reporting Standards
- Primary statements
- Statement of cash flows
- Statement of changes in equity
- Statement of profit or loss and other comprehensive income
- Statement of recognised income and expense
- Statement of total recognised gains and losses
