Are there any new types of OCI items expected in the future?

Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... 1. Introduction. This paper investigates whether presenting comprehensive income in performance statements rather than equity statements reduces bank earnings ... Sep 21, 2023 ... Statement of income and comprehensive income – Estates and trusts · On this page Skip this page navigation · Ministry of the Attorney General. Comprehensive income attributable to non-controlling interest. 621. 468. 136. Comprehensive income/(loss) attributable to Shell plc shareholders. 44,333. Mar 6, 2025 ... Consolidated statement of comprehensive income. € million. Note. 2024. 2023. Profit after tax. 2,786. 2,834. Items of other comprehensive ... Comprehensive income describes all changes in shareholders' equity except those resulting from investments by owners and distributions to owners. (ii) 'income and expenses to be included in profit or loss in the future' (previously OCI items that will be reclassified subsequently to profit or loss). Comprehensive income consists of all of the revenues, gains, expenses, and losses that caused stockholders' equity to change during the accounting period. Aug 1, 2017 ... Second Quarter 2017 Financial Results. • Comprehensive income of $2.0 billion; Net income of $1.7 billion o GAAP net interest income of $3.4 ... This site uses tracking technologies from various providers. This site uses third party website tracking technologies to provide and continuously improve its ...