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Comprehensive income/loss represents the change in a reporting entity's equity from all sources other than investments by, or distributions to, owners. It includes all components of net income/loss and other comprehensive income/loss (OCI).
This chapter discusses the requirements for reporting OCI and its components and changes in the components of accumulated other comprehensive income (AOCI). It also discusses the presentation of OCI in spin-off transactions.
Reporting entities are not required to use the term "comprehensive income," and alternatives such as "total non-owner changes in equity" may be used in its place.
The disclosure guidance in this chapter applies to annual reporting periods. Interim disclosure requirements for comprehensive income are addressed in FSP 29.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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