How does the choice of reporting format affect users of financial statements?

Share of other comprehensive income of associates and joint ventures, 14/17, -197, 167. 9, Items that are or may be reclassified subsequently to the income ... Aug 27, 2010 ... In the equity section of the balance sheet, retained earnings will be reported on a LIFO basis and other comprehensive income will include a ... "comprehensive income tax" published on by null. Through this framework, the Government is aiming to increase the efficiency of the superannuation system so it can better achieve the proposed objective of ... OTHER COMPREHENSIVE INCOME - Activity/Roll Forward (Details) - USD ($) $ in ... Other comprehensive income (loss), net of tax, $ 807, $ (616), 572, (524). 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. Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all ... Accumulated Other Comprehensive Income (Reclassification Out Of Accumulated Other Comprehensive Income) (Details) ... Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year Nov 12, 2019 ... Comprehensive income may be presented in a single statement or in two consecutive statements. Proponents of the single statement prefer its ...