What are the arguments for and against its inclusion in financial statements?

Share of other comprehensive income of equity-accounted investments that will not be reclassified to profit or loss, net of tax. Nov 30, 2023 ... Comprehensive income encompasses a company's total financial performance, comprising net income, unrealized gains, losses, revenues, and ... Feb 6, 2025 ... Revenue comprises Product Sales, Alliance. Revenue and Collaboration Revenue. ... Other comprehensive income (FVOCI). If this election is made, ... NOTE 19 — OTHER COMPREHENSIVE INCOME ; Year Ended June 30,, 2012 ; Net Unrealized Gains (Losses) on Derivatives ; Unrealized gains (losses), net of tax effects of ... Oct 27, 2022 ... The Statement of Comprehensive Income (SCI) is a robust financial document that summarizes two kinds of income. Jan 3, 2025 ... Comprehensive income tax rates. For residents, calculation of IIT on annual comprehensive income is based on progressive tax rates (see Table I ... Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... 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 ... Jan 6, 2025 ... 2024-03, Income Statement—Reporting. Comprehensive Income—Expense Disaggregation Disclosures (Subtopic. 220-40): Disaggregation of Income ... ... comprehensive income (loss) into earnings within the next 12 months. X. - Definition. The entire disclosure for comprehensive income, which includes, but is ...