See Also: Comprehensive Income(finance)
Comprehensive Income(money)
Income velocity of the circulation of money(finance)
comprehensive(dictionary)
comprehensive(dictionary)
comprehensive school(dictionary)
Comprehensive Plan(law)
comprehensive wetland determination(medicine)
comprehensive dental care(medicine)
Comprehensive due diligence investigation(finance)

Comprehensive Income (money)


Definition: [crh] Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all Definition: non-owner changes in equity (in contrast to net income which does not include some changes in equity). Financial AcDefinition: counting Standards Board (FASB) issued the Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting Comprehensive Income. For fiscal years beginnDefinition: ing after December 15, 1997, SFAS 130 requires the disclosure of both net income and a more 'comprehensive measure of income which includes four items recorded as ownersDefinition: equity under previous FASB pronouncements: adjustments to unrealized gains and losses on available-for-sale marketable securities (SFAS 115), foreign Definition: currency translation adjustments (SFAS 52), minimum required pension liability adjustments (SFAS 87), and changes in the market values of certain futures contractDefinition: s qualifying as hedges (SFAS 80).