comprehensive income

comprehensive income
совокупный доход

доход от основной деятельности (operating income) и увеличения стоимости капитала (holding gain)

Специализированный англо-русский словарь бухгалтерских терминов. .

См. также в других словарях:

  • 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 and business terms

  • Comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Comprehensive Income — 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 …   Investment dictionary

  • comprehensive income — 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… …   Financial and business terms

  • comprehensive income. — See FAS 130 and also see other comprehensive income. American Banker Glossary …   Financial and business terms

  • comprehensive income — The total of the operating profits and the holding gains of a company for an accounting period. The operating profit is the difference between the operating income and expenditure. The holding gains result from any increases in the value of… …   Accounting dictionary

  • Comprehensive Income — Eigenkapitalveränderungen, die nicht durch Kapitaltransaktionen mit den Anteilseignern verursacht sind. Vgl. auch ⇡ Conceptual Framework …   Lexikon der Economics

  • Comprehensive income (economics) — Comprehensive income (or earnings) 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 measured on a per share basis to capture the effects of dilution… …   Wikipedia

  • Comprehensive income (accounting) — Also see comprehensive income. Comprehensive income is defined by the U.S. Financial Accounting Standards Board, or FASB,[1] as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and… …   Wikipedia

  • Comprehensive Income Policy Agreement — The Comprehensive Income Policy Agreement ( fi. tulopoliittinen kokonaisratkaisu, often called tupo ; sv. inkomstpolitiskt avtal) is a tri lateral treaty crafted by the Finnish government together with employees and employers trade unions. It is… …   Wikipedia

  • comprehensive income tax — An income tax for which the tax base consists not only of income but also of capital gains as well as other accretions of wealth, such as legacies. Although this is not a tax currently levied in the UK, tax theorists find it attractive since… …   Big dictionary of business and management

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