What are the suggestions for enhancing the usefulness of OCI information?

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 ... Comprehensive Income Statement ; Item that will not be reclassified to profit or loss ; Remeasurements of post-employment benefit obligations, net of taxes, ( ... 2023, 2024. Profit for the period, 12,500, 13,836. Other comprehensive income. Items that will not be reclassified to statement 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 ... Oct 1, 2023 ... The FASB has established no conceptual basis for determining which gains and losses are reported as part of other comprehensive income rather than net income. ... comprehensive income (loss) into earnings within the next 12 months. X. - Definition. The entire disclosure for comprehensive income, which includes, but is ... Jun 16, 2011 ... For both U.S. GAAP and IFRS, the amendments require that all nonowner changes in stockholders' equity be presented either in a single continuous ... Mar 26, 2025 ... Comprehensive income is a figure that represents the combined net income and other comprehensive income of a company. Net earnings, $63,362, $183,413. Other comprehensive income (loss), net of taxes, 22. Items that will not be reclassified to net earnings:. The following table summarizes the allocation of total comprehensive income between shareowners of The Coca-Cola Company and noncontrolling interests (in ...