Значение слова "COMPREHENSIVE INCOME" найдено в 5 источниках

COMPREHENSIVE INCOME

найдено в "Англо-русском экономическом словаре"

фин., учет совокупная [полная\] прибыль* (прибыль, учитывающая все поступления и расходы, связанные с данным отчетным периодом, независимо от того, относятся или нет эти поступления и расходы к операционной деятельности предприятия, в т. ч. включающая нереализованные доходы и убытки, курсовые разницы, изменения рыночной стоимости фьючерсных контрактов и т. п.)

See:

operating profit, holding gain

* * *

Полный доход, включая все изменения в чистых активах, за исключением тех средств, которые являются результатом операций с собственниками компании

..Словарь экономических терминов.

найдено в "Financial and business terms"

Comprehensive Income: translation

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 non-owner changes in equity ( in contrast to net income which does not include some changes in equity). Financial Accounting Standards Board ( FASB) issued the Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting Comprehensive Income. For fiscal years beginning 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 owners' equity under previous FASB pronouncements: adjustments to unrealized gains and losses on available-for- sale marketable securities (SFAS 115), foreign currency translation adjustments (SFAS 52), minimum required pension liability adjustments (SFAS 87), and changes in the market values of certain futures contracts qualifying as hedges (SFAS 80). Bloomberg Financial Dictionary

найдено в "Investment dictionary"

Comprehensive Income: translation

The change in a company's net assets from nonowner sources over a specified period of time. Comprehensive income is a statement of all income and expenses recognized during that period. The statement includes revenue, finance costs, tax expenses, discontinued operations, profit share and profit/loss.

Companies typically report comprehensive income in a separate statement from income resulting from owner changes in equity, but have the option of providing information in a single statement. Many firms shy away from the single statement approach because it mixes owner and nonowner activity, which can muddle the underlying information.

найдено в "Financial and business terms"

comprehensive income: translation

A term defined by FAS 130 as the change in equity of an entity during a reporting period that results from transactions and "other events and circumstances from nonowner sources." The "other events and circumstances from nonowner sources" are referred to as "other comprehensive income." Accordingly, comprehensive income is the change in equity during a reporting period that results from the combination of net income and other

найдено в "Англо-украинском бизнес словаре"

сукупний дохід (від основної діяльності і збільшення вартості основних фондів)

А Б В Г Д Е Ё Ж З И Й К Л М Н О П Р С Т У Ф Х Ц Ч Ш Щ Ъ Ы Ь Э Ю Я
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z