Net Income In Statement Of Comprehensive Income
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While it is arrived at through the income statement the net profit is also used in both the balance sheet and the cash flow statement.
Net income in statement of comprehensive income. Other comprehensive income is a catch all term for changes in equity from non owner sources including unrealized gains and losses on investments because of changing market prices on foreign exchange fluctuations and the like. Comprehensive income is equal to net income plus other comprehensive income. The statement starts with the net income representing all the transactions which have passed through the income statement. One of the most important financial statements is the income statement.
The remaining lines are transactions which have not passed through the income statement and which combined total to other comprehensive income as the total comprehensive income results in a change in equity the total or its components also forms part of the statement. The net income net income net income is a key line item not only in the income statement but in all three core financial statements. Statement of comprehensive income refers to the statement which contains the details of the revenue income expenses or loss of the company that is not realized when a company prepares the financial statements of the accounting period and the same is presented after net income on the company s income statement. The statement of comprehensive income is comprised of accounting elements namely.
Comprehensive income in financial statements.
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