What are the emerging issues in comprehensive income reporting?

Note, 2014. HK$ million, 2013. HK$ million (Restated). Profit for the year, 59,800, 70,459. Other comprehensive income for the year 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 ... Aug 27, 2010 ... In the equity section of the balance sheet, retained earnings will be reported on a LIFO basis and other comprehensive income will include a ... Comprehensive income (or comprehensive earnings) includes all changes in equity during a period except those resulting from investments by owners and ... Financial Statements · Statement of Assurance · Statement of Financial Position · Statement of Comprehensive Income · Statement of Distribution · Statement of ... Oct 27, 2022 ... The Statement of Comprehensive Income (SCI) is a robust financial document that summarizes two kinds of income. Apr 30, 2024 ... 1st quarter 2023, 1st quarter 2024. € million, € million. Income after income taxes, (27), (37). Remeasurements of the net defined benefit ... What Is Comprehensive Income? It's Income Not yet Realized ... Comprehensive income is the profit or loss in a company's investments during a specific time period ... OTHER COMPREHENSIVE INCOME OTHER COMPREHENSIVE INCOME - AOCI Roll Forward (Details) ... comprehensive income. + References. Reference 1: http://www.xbrl.org ... Net earnings, $63,362, $183,413. Other comprehensive income (loss), net of taxes, 22. Items that will not be reclassified to net earnings:.