How do these standard-setters solicit input from stakeholders on issues related to comprehensive income?

Comprehensive income consists of all of the revenues, gains, expenses, and losses that caused stockholders' equity to change during the accounting period. Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year (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). Disclose separately any of the following amounts, or any other item of other income, which exceed one percent of the aggregate of total interest income and ... Group statement of comprehensive income/(loss). Download our financial statements in Excel. Comparatives have been restated following the adoption of IFRS 17. Jan 6, 2025 ... 2024-03, Income Statement—Reporting. Comprehensive Income—Expense Disaggregation Disclosures (Subtopic. 220-40): Disaggregation of Income ... Comprehensive income describes all changes in shareholders' equity except those resulting from investments by owners and distributions to owners. Jan 20, 2016 ... This paper reviews how 'other comprehensive income' (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... 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 ...