Are there databases or analytical tools available?

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 ... This Statement establishes standards for reporting and display of comprehensive income and its components (revenues, expenses, gains, and losses) in a full set ... 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 ... (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). Jan 20, 2016 ... This paper reviews how 'other comprehensive income' (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and ... Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year 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 ... Accumulated Other Comprehensive Income (Reclassification Out Of Accumulated Other Comprehensive Income) (Details) ... Mar 6, 2025 ... Consolidated statement of comprehensive income. € million. Note. 2024. 2023. Profit after tax. 2,786. 2,834. Items of other comprehensive ... ABSTRACT: Statement of Financial Accounting Standards (SFAS) No. 130 requires companies to report comprehensive income in a primary financial.