What are the emerging research questions and methodologies in this area?

Attribution of Income (Loss) and Other Comprehensive Income (Loss). The measurement of noncontrolling interests on the reporting entity's balance sheet is ... Feb 28, 2020 ... Accounting policies. The expenses and income shown in other comprehensive income are divided into two categories: Items that will be ... Comprehensive income is the change in the value of equity that stems from non-owner and traditional income sources. Put simply, it is the sum of a company's net ... 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. Language selection · Statement of Comprehensive Income for Group · Cookie Usage. We use cookies, including third-party cookies, for analytical purposes and to ... Jan 20, 2016 ... This paper reviews how 'other comprehensive income' (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and ... May 3, 2024 ... Net income is what you have left of gross revenue after subtracting expenses and costs of your goods sold, whereas comprehensive income combines ... The Guide also contains selected financial statements to illustrate the modeling of the values for AOCI and other comprehensive income (OCI) that may overlap ... This table displays high-level values of income and expenditure, surplus and realised and unrealised gains and losses. The comprehensive income for the year is ... Mar 6, 2025 ... Consolidated statement of comprehensive income. € million. Note. 2024. 2023. Profit after tax. 2,786. 2,834. Items of other comprehensive ...