Does it provide a more complete picture of a company's financial activities?

Comprehensive income describes all changes in shareholders' equity except those resulting from investments by owners and distributions to owners. Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year Feb 6, 2025 ... Revenue comprises Product Sales, Alliance. Revenue and Collaboration Revenue. ... Other comprehensive income (FVOCI). If this election is made, ... The FASB has released an exposure draft that would require an enterprise to display comprehensive income items reported directly in equity in a statement of ... The statement of comprehensive income reports the change in net equity of a business enterprise over a given period. The statement of retained earnings includes ... May 17, 2024 ... Key Takeaways · Comprehensive income includes both realized net income and unrealized gains and losses, providing a full picture of changes in ... Share of other comprehensive income of associates and joint ventures, 14/17, -197, 167. 9, Items that are or may be reclassified subsequently to the income ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... Nov 16, 2020 ... The FASB on November 11, 2020, affirmed there is no conceptual basis for other comprehensive income (OCI), an account companies like because it ... Apr 29, 2024 ... A company's comprehensive income represents its total net income plus other potential income. To give a more complete picture of a company's ...