Difference between revisions of "Total Comprehensive Income"

From Open Risk Manual
(Created page with "== Definition == '''Total Comprehensive Income'''. The amount of change in equity resulting from transactions and other events, other than those changes resulting from transac...")
 
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== Usage ==
 
== Usage ==
 
* [[Statement of Comprehensive Income]]
 
* [[Statement of Comprehensive Income]]
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== Formula ==
 +
Total Comprehensive Income = [[Total Other Comprehensive Income]] + [[Profit]]
  
 
== XBRL Properties ==
 
== XBRL Properties ==

Revision as of 17:40, 13 April 2021

Definition

Total Comprehensive Income. The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

Usage

Formula

Total Comprehensive Income = Total Other Comprehensive Income + Profit

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Total comprehensive income
  • Common Initials:
  • Element Type and Attributes: Xduration, credit
  • Hierarchy Level: 1
  • IFRS References: [1]

References

  1. IFRS for SMEs5.5i[2015-12-01]Disclosure, IFRS for SMEs6.3a[2015-12-01]Disclosure