How does comprehensive income reporting handle the effects of hyperinflation?

Mar 6, 2025 ... Consolidated statement of comprehensive income. € million. Note. 2024. 2023. Profit after tax. 2,786. 2,834. Items of other comprehensive ... 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. 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 ... Aug 1, 2017 ... Second Quarter 2017 Financial Results. • Comprehensive income of $2.0 billion; Net income of $1.7 billion o GAAP net interest income of $3.4 ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... Jun 14, 2019 ... ▫ Comprehensive Income based poverty measures with administrative data integrated. Page 24. Outline of Comprehensive Income Measure. ▫ CPS ... This table displays high-level values of income and expenditure, surplus and realised and unrealised gains and losses. The comprehensive income for the year is ... Feb 28, 2020 ... Accounting policies. The expenses and income shown in other comprehensive income are divided into two categories: Items that will be ... 1. Introduction. This paper investigates whether presenting comprehensive income in performance statements rather than equity statements reduces bank earnings ...