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  2. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses. These items are not part of net income, yet are important enough to ...

  3. Accumulated other comprehensive income - Wikipedia

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

    In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income. It is commonly ...

  4. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]

  5. 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.

  6. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  7. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    Accumulated Other Comprehensive Income Total shareholders funds Non-Controlling Interest Total; Foreign-exchange reserves Pensions Reserve Revaluation Reserve; At 1 January 2014 1,000 100 0 2,500 750 800 56 5,206 600 5,806 Profit/(Loss) for the year 300 300 30 330 Other Comprehensive Income 10 35 45 90 9 99 Dividends to Shareholders @50% (150 ...

  8. Available for sale - Wikipedia

    en.wikipedia.org/wiki/Available_for_sale

    Starting in 2018, this treatment will be overridden by IFRS 9, according to which, for equity instruments, the revaluation gain or loss will be recognized under Other Comprehensive Income whether it be due to normal market fluctuations or impairment. Further, the revaluation gains or losses on equity instruments from Other Comprehensive Income ...

  9. Other comprehensive basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Other_Comprehensive_Basis...

    Other Comprehensive Basis of Accounting (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy , [ 1 ] under Statement on Auditing Standards (United States) No. 62, Special Reports , an OCBOA is any one of: