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  2. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is defined by the Financial Accounting Standards Board, or FASB, as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources.

  3. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    However, the amount of dividends recognised as distributions, and the related amount per share, may be presented in the notes instead of presenting in the statement of changes in equity. (IAS1.107) For small and medium enterprises (SMEs), the statement of changes in equity should show all changes in equity including: total comprehensive income

  4. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    Comprehensive income (IAS 1: "Total Comprehensive Income") is the total non-owner change in equity for a reporting period. This change encompasses all changes in equity other than transactions from owners and distributions to owners. Most of these changes appear in the income statement.

  5. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    a statement of comprehensive income or; two separate statements comprising: an income statement displaying components of profit or loss and; a statement of comprehensive income that begins with profit or loss (bottom line of the income statement) and displays the items of other comprehensive income for the reporting period. (IAS1.81)

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows; notes, including a summary of the significant accounting policies.

  7. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    Often, the term income is substituted for net income, yet this is not preferred due to the possible ambiguity. Net income is informally called the bottom line because it is typically found on the last line of a company's income statement (a related term is top line , meaning revenue , which forms the first line of the account statement).

  8. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    A report of the movements in retained earnings is presented along with other comprehensive income and changes in share capital in the statement of changes in equity. Due to the nature of double-entry accrual accounting , retained earnings do not represent surplus cash available to a company.

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

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