Google's free service instantly translates words, phrases, and web pages between English and over 100 other languages. Reported in the balance sheet at fair value and changes in their fair value are reported in other comprehensive income. Comprehensive income is defined by the Financial Accounting Standards Board, or FASB, as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources.It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.” The currency translation adjustment in other comprehensive income is taken into income when a disposition occurs. b. Comprehensive income for a period includes profit or loss for that period plus other comprehensive income recognised in that period. Comprehensive income. (covers all) complet, complète adj adjectif: modifie un nom. b. Source . Whereas, other comprehensive income consists of all unrealized gains and losses on assets that are not reflected in the income statement. The financial statements of many companies now contain this balance sheet plug. statements of profit or loss and other comprehensive income, changes in equity and cash flows for the year then ended, and notes to the consolidated financial statements, including significant accounting policies and other explanatory information. Add investment securities and it can get hairy. Les termes anglo-saxons de comprehensive income (résultat intégral) correspondent à une redéfinition de la notion de résultat d'une entreprise. Principales traductions: Anglais: Français: comprehensive adj adjective: Describes a noun or pronoun--for example, "a tall girl," "an interesting book," "a big house." Investopedia is the world's leading source of financial content on the web, ranging from market news to retirement strategies, investing education to insights from advisors. The debtor reports a gain on restructuring. Le comprehensive income a donc pour objectif de mieux appréhender la performance globale de l'entreprise. Under a troubled debt restructuring that results in a modification of terms the debtor will report interest expense when a. As a company creates income, this changes its shareholder’s equity. Breaking Down Comprehensive Income. Many translated example sentences containing "comprehensive income" – French-English dictionary and search engine for French translations. The components of other comprehensive income include: changes in revaluation surplus (IAS 16 and IAS 38). 32. Accounting. As permitted by IAS 1 (as revised in 2007), an interim report may present for each period either a single statement of comprehensive income, or a statement displaying components of profit or loss (separate income statement) and a second statement It is a more robust document that often is used by large corporations with investments in multiple countries. As shown in Exhibit 1, eBay’s currency translation adjustments (CTA) accounted for 34% of its comprehensive income booked to equity for 2006. The statement of comprehensive income attempts to capture the effect of unrealized gains on investment securities on these changes to shareholder’s equity through the balance sheet, by requiring companies to report other comprehensive income and accumulated (AOCI) … actuarial gains and losses on defined benefit plans recognised in accordance with paragraph 93A of IAS 19.