What steps can companies take to improve the understandability of their comprehensive income reporting?

Share of other comprehensive income of equity-accounted investments that will not be reclassified to profit or loss, net of tax. The statement of comprehensive income reports the change in net equity of a business enterprise over a given period. The statement of retained earnings includes ... Comprehensive income (or comprehensive earnings) includes all changes in equity during a period except those resulting from investments by owners and ... Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... Attribution of Income (Loss) and Other Comprehensive Income (Loss). The measurement of noncontrolling interests on the reporting entity's balance sheet is ... Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all ... In € millions. 2024. 2023. Other comprehensive income, net of income tax. Result for the period. 242. 160. Items that may be subsequently reclassified to ... Changes in accumulated other comprehensive income by component, after tax, for the six months ended June 30, 2016, are as follows: ... NOTE 19 — OTHER COMPREHENSIVE INCOME ; Year Ended June 30,, 2012 ; Net Unrealized Gains (Losses) on Derivatives ; Unrealized gains (losses), net of tax effects of ... A corporation's comprehensive income includes both net income and unrealised income. This unrealised income comes from non-owner sources. For example, it might ...