What are the consequences of misstatements?

Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... NOTE 19 — OTHER COMPREHENSIVE INCOME ; Year Ended June 30,, 2012 ; Net Unrealized Gains (Losses) on Derivatives ; Unrealized gains (losses), net of tax effects of ... Comprehensive income (or comprehensive earnings) includes all changes in equity during a period except those resulting from investments by owners and ... We investigate whether clear disclosure of comprehensive income (CI) facilitates detection of earnings management by buy-side financial analysts and predictably ... Consolidated Statements of Comprehensive Income of SAP Group for the Years Ended December 31 ; Remeasurements on defined benefit pension plans, before tax, −30 ... ACCUMULATED OTHER COMPREHENSIVE INCOME - Changes In Accumulated Other Comprehensive Income (Details) $ in Millions. 3 Months Ended. Mar. 31, 2017. USD ($). AOCI ... Apr 13, 2012 ... Comprehensive income, meanwhile, includes all measures of income, meaning it is the sum of net income and other comprehensive income. Some ... ABSTRACT: Statement of Financial Accounting Standards (SFAS) No. 130 requires companies to report comprehensive income in a primary financial. The Guide also contains selected financial statements to illustrate the modeling of the values for AOCI and other comprehensive income (OCI) that may overlap ... 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 ...