How does AOCI affect the calculation of book value per share?

Feb 6, 2025 ... Revenue comprises Product Sales, Alliance. Revenue and Collaboration Revenue. ... Other comprehensive income (FVOCI). If this election is made, ... We find no evidence that comprehensive income is more strongly associated with returns/market value or better predicts future cash flows/income than net income. Financial Statements · Statement of Assurance · Statement of Financial Position · Statement of Comprehensive Income · Statement of Distribution · Statement of ... Statement of Comprehensive Income [Abstract]. Net income (loss), $ (16), $ 69, $ (89), $ (40). Unrealized gains (losses) on available-for-sale securities:. 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 ... 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220). This. ASU was issued in response to concerns expressed to the Board by stakeholders ... Learn about Consolidated Statements of Comprehensive Income - Kawasaki Heavy Industries, Ltd. Share of other comprehensive income of equity-accounted investments that will not be reclassified to profit or loss, net of tax. Nov 11, 2014 ... Statement of Comprehensive Income for the period ended 30 June 2014. Notes, 2014 $'000, 2013 $'000. NET COST OF SERVICES. Expenses. Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)—Disaggregation of ...