While it doesn't directly impact cash flows, does it provide context for understanding changes in cash?

Statement of profit or loss and other comprehensive income · revenue · gains and losses from the derecognition of financial assets measured at amortised cost ... Consolidated balance sheet ... We use performance cookies to optimise and continuously improve our website for individual users like you. Please see “Cookies” to ... Share of other comprehensive income of equity-accounted investments that will not be reclassified to profit or loss, net of tax. Net earnings, $63,362, $183,413. Other comprehensive income (loss), net of taxes, 22. Items that will not be reclassified to net earnings:. Jan 25, 2016 ... Overall, comprehensive income and OCI appear to have relatively low predictive ability for operating cash flows, net income or abnormal 'very ... 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. This Statement establishes standards for reporting and display of comprehensive income and its components (revenues, expenses, gains, and losses) in a full set ... Jun 28, 2024 ... FASB Proposed Accounting Standards Update (ASU), Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures ... 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 ... Apr 13, 2012 ... Comprehensive income, meanwhile, includes all measures of income, meaning it is the sum of net income and other comprehensive income. Some ...