Does the calculation differ under GAAP and IFRS?

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 ... (XLS:) Download millions of € Q3 2019 Q3 2018 Change Q1-Q3 2019 Q1-Q3 2018 Change FY 2018 PROFIT (LOSS) 1819 1466 353 4516. We investigate whether clear disclosure of comprehensive income (CI) facilitates detection of earnings management by buy-side financial analysts and predictably ... Sep 21, 2023 ... Statement of income and comprehensive income – Estates and trusts · On this page Skip this page navigation · Ministry of the Attorney General. 1. Introduction. This paper investigates whether presenting comprehensive income in performance statements rather than equity statements reduces bank earnings ... 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 ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... Mar 28, 2025 ... The statement provides a comprehensive list of all the earnings and losses. The accountant or financial manager typically denotes the net value ... For the period ended 31 December. in CHF 1,000. Note. 2021. 2020. Profit for the period. 120,066. 176,761. Other comprehensive income: Items that will not ... In € millions. 2024. 2023. Other comprehensive income, net of income tax. Result for the period. 242. 160. Items that may be subsequently reclassified to ...