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{{Accounting}}
In company financial reporting in the [[United States]], '''
==Accounting==
Comprehensive income is defined by the [[Financial Accounting Standards Board]], or FASB,
Comprehensive income is the sum of [[net income]] and other items that must bypass the [[income statement]] because they have not been [[Realization (finance)|realized]], including items like an unrealized [[holding gains|holding gain]] or loss from [[available for sale]] [[security (finance)|securities]] and foreign [[currency]] translation gains or losses.
Items included in comprehensive income, but not
==Financial
Comprehensive income attempts to measure the sum total of all operating and financial events that have changed the value of an owner's interest in a business.
It is calculated by reconciling the book value per-share from the start of the period to the end of the period.
'''Income Comprehensive definition:''' "income is increases{{clarify|date=June 2018}} in economic benefits in form of inflows or encashment of assets or decrease in liabilities that result is increase in capital(owners equity) is called income".
Shareholders' Equity, beg. of period (per share)
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= Shareholders' Equity, end of period (per share)
==See also==
{{
* [[Net income]]▼
* [[Accumulated other comprehensive income]]
* [[Income statement]]
* [[Statement of comprehensive income]]▼
* [[Statement of changes in equity]] ([[statement of retained earnings]])▼
* [[International Financial Reporting Standards]]
▲* [[Net income]]
▲* [[Statement of comprehensive income]]
* [[U.S. Generally Accepted Accounting Principles]]
{{
==References==
{{Reflist}}
[[Category:Income statement]]
[[Category:United States Generally Accepted Accounting Principles]]
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