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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. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.

  4. Accumulated other comprehensive income - Wikipedia

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

    This statement expands the traditional income statement beyond earnings to include OCI in order to present comprehensive income. Under the revised IAS 1, all non-owner changes in equity (comprehensive income) must be presented either in one Statement of comprehensive income or in two statements (a separate income statement and a statement of ...

  5. International Financial Reporting Standards - Wikipedia

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

    IFRS financial statements consist of: [26] a statement of financial position (balance sheet) 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

  6. 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)

  7. Category:Income statement - Wikipedia

    en.wikipedia.org/wiki/Category:Income_statement

    Download as PDF; Printable version; ... Pages in category "Income statement" ... Comprehensive income; I. Income (United States legal definitions) N. Net income per ...

  8. 26-year-old California man mauled by his 3 dogs; animals ...

    www.aol.com/news/26-old-california-man-mauled...

    A California man died and a Good Samaritan is facing serious injuries after being attacked by dogs last week. According to a statement from the San Diego Humane Society obtained by USA TODAY, the ...

  9. IFRS 5 - Wikipedia

    en.wikipedia.org/wiki/IFRS_5

    If there is any gain or loss from sale of assets it should be recognised in the statement of comprehensive income. ... (PDF). Archived from the original (PDF) on 2007 ...

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