What are the challenges in measuring and reporting certain OCI items, such as foreign currency translation adjustments?

Consolidated balance sheet ... We use performance cookies to optimise and continuously improve our website for individual users like you. Please see “Cookies” to ... The FASB has released an exposure draft that would require an enterprise to display comprehensive income items reported directly in equity in a statement of ... Consolidated Statements of Comprehensive Income of SAP Group for the Years Ended December 31 ; Remeasurements on defined benefit pension plans, before tax, −30 ... Jan 6, 2025 ... 2024-03, Income Statement—Reporting. Comprehensive Income—Expense Disaggregation Disclosures (Subtopic. 220-40): Disaggregation of Income ... The Guide also contains selected financial statements to illustrate the modeling of the values for AOCI and other comprehensive income (OCI) that may overlap ... 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 ... Other comprehensive income consists of items that are not part of the net income calculation but still impact the equity section of the balance sheet. These ... Comprehensive income attributable to non-controlling interest. 621. 468. 136. Comprehensive income/(loss) attributable to Shell plc shareholders. 44,333. 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 ... Group statement of comprehensive income/(loss). Download our financial statements in Excel. Comparatives have been restated following the adoption of IFRS 17.