Are there any OCI items that reflect a conservative approach to recognizing gains or losses?

This is Professor Bittker's answer to their challenges. N "A 'Comprehensive Tax Base' as a Goal of Income Tax Re- form," published last year in this ... Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year Jan 3, 2025 ... Comprehensive income tax rates. For residents, calculation of IIT on annual comprehensive income is based on progressive tax rates (see Table I ... Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... Comprehensive income consists of all of the revenues, gains, expenses, and losses that caused stockholders' equity to change during the accounting period. Comprehensive Income Tax; 3 Corporate Income Tax; 4 Capital Gains Tax; 5 Inheritance & Gift Tax; 6 All other tax returns that can be filed at a tax office; 7 ... 1. Introduction. This paper investigates whether presenting comprehensive income in performance statements rather than equity statements reduces bank earnings ... We investigate whether clear disclosure of comprehensive income (CI) facilitates detection of earnings management by buy-side financial analysts and predictably ... Group statement of comprehensive income/(loss). Download our financial statements in Excel. Comparatives have been restated following the adoption of IFRS 17. In € millions. 2024. 2023. Other comprehensive income, net of income tax. Result for the period. 242. 160. Items that may be subsequently reclassified to ...