What are the different types of hedges and how are they accounted for in OCI?

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 ... Oct 25, 2018 ... Income after income taxes. 493. 497. 1,448. 1,749. Remeasurements of the net defined benefit liability for post-employment benefit plans. Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year Financial Statements · Statement of Assurance · Statement of Financial Position · Statement of Comprehensive Income · Statement of Distribution · 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 ... Through this framework, the Government is aiming to increase the efficiency of the superannuation system so it can better achieve the proposed objective of ... Mar 26, 2025 ... Comprehensive income is a figure that represents the combined net income and other comprehensive income of a company. May 17, 2024 ... Key Takeaways · Comprehensive income includes both realized net income and unrealized gains and losses, providing a full picture of changes in ... Jan 20, 2016 ... This paper reviews how 'other comprehensive income' (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and ... Learn about Consolidated Statements of Comprehensive Income - Kawasaki Heavy Industries, Ltd.