Add to favorites
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.
Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide