What are the disclosure requirements for comprehensive income?

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 ... Total other comprehensive income, -4,824, -16,029. Total comprehensive income for the year, -616,750, -406,567. Net result for the year, -611,926, -390,538. We find no evidence that comprehensive income is more strongly associated with returns/market value or better predicts future cash flows/income than net income. The “Other Comprehensive Income (OCI)” line item is recorded on the shareholders' equity section of the balance sheet and consists of a company's unrealized ... The purpose of this rule is to indicate the various line items which, if applicable, and except as otherwise permitted by the Commission, should appear on the ... Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... 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 ... Jan 6, 2025 ... 2024-03, Income Statement—Reporting. Comprehensive Income—Expense Disaggregation Disclosures (Subtopic. 220-40): Disaggregation of Income ... May 17, 2024 ... Key Takeaways · Comprehensive income includes both realized net income and unrealized gains and losses, providing a full picture of changes in ... Consolidated balance sheet ... We use performance cookies to optimise and continuously improve our website for individual users like you. Please see “Cookies” to ...