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+--- Thread: statement of comprehansive income (/thread-statement-of-comprehansive-income--6010)
statement of comprehansive income - hmmm - 06-20-2009
can anyone tell what are the items of other comrehansive incom
- Odyssee - 06-27-2009
The components of <b>Other Comprehensive Income</b> include
<b>--></b>changes in revaluation surplus (IAS 16 and IAS 38).
<b>--></b>actuarial gains and losses on defined benefit plans recognised in accordance with paragraph 93A of IAS 19.
<b>--></b>gains and losses arising from translating the financial statements of a foreign operation (IAS 21).
<b>--></b>gains and losses on remeasuring available-for-sale financial assets (IAS 39).
<b>--></b>the effective portion of gains and losses on hedging instruments in a cash flow hedge (IAS 39).
http//www.iasplus.com/standard/ias01.htm