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Oct 1, 2023 ... The FASB has established no conceptual basis for determining which gains and losses are reported as part of other comprehensive income rather than net income. Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... Total other comprehensive income, -4,824, -16,029. Total comprehensive income for the year, -616,750, -406,567. Net result for the year, -611,926, -390,538. NOTE 19 — OTHER COMPREHENSIVE INCOME ; Year Ended June 30,, 2012 ; Net Unrealized Gains (Losses) on Derivatives ; Unrealized gains (losses), net of tax effects of ... Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... The purpose of this rule is to indicate the various line items which, if applicable, and except as otherwise permitted by the Commission, should appear on the ... Feb 6, 2025 ... Revenue comprises Product Sales, Alliance. Revenue and Collaboration Revenue. ... Other comprehensive income (FVOCI). If this election is made, ... (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). Jun 28, 2024 ... FASB Proposed Accounting Standards Update (ASU), Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures ... May 3, 2024 ... Net income is what you have left of gross revenue after subtracting expenses and costs of your goods sold, whereas comprehensive income combines ...