What are the components of AOCI?

Oct 27, 2022 ... The Statement of Comprehensive Income (SCI) is a robust financial document that summarizes two kinds of income. 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. In € millions. 2024. 2023. Other comprehensive income, net of income tax. Result for the period. 242. 160. Items that may be subsequently reclassified to ... Statement of Comprehensive Income [Abstract]. Net income (loss), $ (16), $ 69, $ (89), $ (40). Unrealized gains (losses) on available-for-sale securities:. Nov 12, 2019 ... Comprehensive income may be presented in a single statement or in two consecutive statements. Proponents of the single statement prefer its ... Jan 6, 2025 ... 2024-03, Income Statement—Reporting. Comprehensive Income—Expense Disaggregation Disclosures (Subtopic. 220-40): Disaggregation of Income ... Comprehensive income consists of all of the revenues, gains, expenses, and losses that caused stockholders' equity to change during the accounting period. 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 ... May 30, 2007 ... Dhaliwal, Subramanyam, and Trezevant (1999) test the value relevance of various possible measures of comprehensive income in the pre-SFAS 130 ... Statement of profit or loss and other comprehensive income · revenue · gains and losses from the derecognition of financial assets measured at amortised cost ...