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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial reporting''. | | ''Risk management.'' |
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| (OCI).
| | A trigger point for a market position to be closed out, by leaving in the market an order to buy or to sell when a specified price is reached or passed. |
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| Total comprehensive income includes all gains and losses that affect shareholders' equity.
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| Total comprehensive income includes both:
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| #Items reported in the Statement of profit or loss (income statement), and
| | ==See also== |
| #Items reported separately in the statement of Other comprehensive income.
| | *[[Internal control]] |
| | *[[Risk management]] |
| | *[[Stop-loss order]] |
| | *[[Sunk cost fallacy]] |
| | *[[Sunk costs]] |
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| | | [[Category:Identify_and_assess_risks]] |
| 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).
| | [[Category:Manage_risks]] |
| | | [[Category:Financial_products_and_markets]] |
| 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 ==
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| * [[Earnings per share]]
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| * [[Equity]]
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| * [[Financial reporting]]
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| * [[Financial statements]]
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| * [[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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| * [[Statement of profit or loss and other comprehensive income]]
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| [[Category:Accounting,_tax_and_regulation]] | |
Latest revision as of 17:38, 3 May 2020
Risk management.
A trigger point for a market position to be closed out, by leaving in the market an order to buy or to sell when a specified price is reached or passed.
See also
