What are the considerations for restating comprehensive income for prior periods due to errors or changes in accounting principles?

For the period ended 31 December. in CHF 1,000. Note. 2021. 2020. Profit for the period. 120,066. 176,761. Other comprehensive income: Items that will not ... Nov 12, 2019 ... Comprehensive income may be presented in a single statement or in two consecutive statements. Proponents of the single statement prefer its ... Feb 6, 2025 ... Revenue comprises Product Sales, Alliance. Revenue and Collaboration Revenue. ... Other comprehensive income (FVOCI). If this election is made, ... (ii) 'income and expenses to be included in profit or loss in the future' (previously OCI items that will be reclassified subsequently to profit or loss). 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 ... Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... 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 attributable to non-controlling interest. 621. 468. 136. Comprehensive income/(loss) attributable to Shell plc shareholders. 44,333. ... comprehensive income (loss) into earnings within the next 12 months. X. - Definition. The entire disclosure for comprehensive income, which includes, but is ... Mar 28, 2025 ... The statement provides a comprehensive list of all the earnings and losses. The accountant or financial manager typically denotes the net value ...