Comprehensive income意思

Comprehensive income is a financial accounting term that refers to the total change in equity of a business during a period from transactions and other events and circumstances from non-owner sources. This includes all changes in equity during a period except those resulting from owner investments and distributions to owners.

Comprehensive income includes both net income (as reported on the income statement) and other comprehensive income (OCI). OCI includes items such as unrealized gains or losses on available-for-sale securities, foreign currency translation adjustments, and certain pension adjustments.

The concept of comprehensive income is important because it provides a more complete picture of a company's financial performance than net income alone. By including both realized and unrealized gains and losses, comprehensive income provides a measure of a company's total change in equity during a period from all sources, not just those that result from the company's operations.

Comprehensive income is reported in the statement of comprehensive income, which is a financial statement that includes both the income statement and the OCI. The statement of comprehensive income is typically presented in a company's annual report or other financial disclosures.