Comprehensive Income (Loss)

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

See also...

• Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest
• Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax
• Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax
• Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax
• Other Comprehensive Income (Loss), Net of Tax
• Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Adjustment, Net of Tax
• Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest

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May 22, 2012

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