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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. 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 ...

  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. Whole of Government Accounts - Wikipedia

    en.wikipedia.org/wiki/Whole_of_Government_Accounts

    In particular, the following consolidated statements are included: Consolidated Statement of Revenue and Expenditure with the other comprehensive income part shown as a separate statement; Consolidated Statement of Comprehensive Income; Consolidated Statement of Financial Position, showing public sector assets and liabilities;

  7. 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.

  8. Subsidy Scorecards: Murray State University - The Huffington Post

    projects.huffingtonpost.com/projects/ncaa/...

    SOURCE: Integrated Postsecondary Education Data System, Murray State University (2014, 2013, 2012, 2011, 2010).Read our methodology here.. HuffPost and The Chronicle examined 201 public D-I schools from 2010-2014.

  9. 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 ...

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