Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
International Business Machines Corp., consolidated statement of comprehensive income
US$ in millions
|Comprehensive income item||Description||The company|
|Net income attributable to IBM||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||International Business Machines Corp.’s net income attributable to IBM increased from 2017 to 2018 and from 2018 to 2019.|
|Comprehensive income attributable to IBM||Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.||International Business Machines Corp.’s comprehensive income attributable to IBM decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.|