Assertion: comprehensive income | /r/HasProperty | loss
Facets:
value: in business accounting
type: OTHER
value: in business
type: OTHER
value: for other comprehensive income
type: OTHER
Source sentences:
text: Comprehensive income for a period includes profit or loss (net income) for that period and other comprehensive income recognised in that period.
text: Comprehensive income includes net income and unrealized income, such as unrealized gains or losses on hedge/derivative financial instruments and foreign currency transaction gains or losses.
text: In business, comprehensive income includes unrealized gains and losses on available-for-sale investments.
text: In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized.
text: In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized.