Are there any OCI items related to government assistance?

Oct 27, 2022 ... The Statement of Comprehensive Income (SCI) is a robust financial document that summarizes two kinds of income. Through this framework, the Government is aiming to increase the efficiency of the superannuation system so it can better achieve the proposed objective of ... Jun 28, 2024 ... FASB Proposed Accounting Standards Update (ASU), Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures ... Consolidated balance sheet ... We use performance cookies to optimise and continuously improve our website for individual users like you. Please see “Cookies” to ... May 30, 2007 ... Dhaliwal, Subramanyam, and Trezevant (1999) test the value relevance of various possible measures of comprehensive income in the pre-SFAS 130 ... Accumulated Other Comprehensive Income (Reclassification Out Of Accumulated Other Comprehensive Income) (Details) ... ... comprehensive income (loss) into earnings within the next 12 months. X. - Definition. The entire disclosure for comprehensive income, which includes, but is ... We find no evidence that comprehensive income is more strongly associated with returns/market value or better predicts future cash flows/income than net income. Jan 24, 2025 ... Tax effects of OCI items are typically recognized in the income statement as adjustments to income tax expense. This is because OCI items ... Disclose separately any of the following amounts, or any other item of other income, which exceed one percent of the aggregate of total interest income and ...