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Comprehensive Income
is income that increase stockholders' equity but is not reflected as part of net income.
Total Comprehensive Income is the change in equity during a period resulting from transactions with owners in their capacity as owners. (under IFRS)
Comprehensive Income is the change in equity in equity(net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. (under U.S. GAAP)
Four types of items (under both IFRS and U.S. GAAP)
- Foreign currency translation adjustments
- Unrealized gains or losses on derivatives contracts accounted for as hedges
- Unrealized holding gains and losses on an available-for-sale securities (but, trading securities' value change - I.S.)
- Certain costs of a company's defined benefit post-retirement plans that are not recognized in the current period.
* actual ending shareholders' equity = beginning shareholders' equity + net income - cash dividends + comprehensive income
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