How does comprehensive income reporting vary across industries?

We investigate whether clear disclosure of comprehensive income (CI) facilitates detection of earnings management by buy-side financial analysts and predictably ... Comprehensive income (or comprehensive earnings) includes all changes in equity during a period except those resulting from investments by owners and ... 1. Introduction. This paper investigates whether presenting comprehensive income in performance statements rather than equity statements reduces bank earnings ... Jan 17, 2023 ... The purpose of this return is to provide a consolidated statement of comprehensive income of the institution for the periods commencing either November 1 or ... Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... The statement of comprehensive income reports the change in net equity of a business enterprise over a given period. The statement of retained earnings includes ... Feb 28, 2020 ... Accounting policies. The expenses and income shown in other comprehensive income are divided into two categories: Items that will be ... Mar 26, 2025 ... Comprehensive income is a figure that represents the combined net income and other comprehensive income of a company. CaseWare Australia & New Zealand has provided three different formats of the Statement of Comprehensive Income.