Comprehensive Income
This statement reports net income together with OCI items so readers can see total non-owner changes in equity.
Income-reporting terms for OCI, discontinued operations, realized and unrealized profit, and income smoothing.
Comprehensive Income, Special Items, and Profit Recognition is the financial-statement landing page for income-statement revenue, expenses, profit measures, margins, earnings, special items, and EPS. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when a revenue, expense, profit, margin, or earnings measure changes performance interpretation. Use the parent Income, Profit, and Margin Reporting page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to move from this landing page into the term page that best matches the statement evidence.
| Term | Use it for |
|---|---|
| Continuing Operations | Continuing Operations is a ratio or analytical measure used to compare statement line items, performance, liquidity, leverage, or efficiency. |
| Discontinued Operation | Discontinued Operation is a ratio or analytical measure used to compare statement line items, performance, liquidity, leverage, or efficiency. |
| Income Smoothing | Income Smoothing helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Paper Profit | Paper Profit helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Realized Profit/Loss | Realized Profit/Loss helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Comprehensive Income | Comprehensive Income helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Total Comprehensive Income | Total Comprehensive Income helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Unrealized Profit | Unrealized Profit helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
A company can report higher net income because of a nonoperating gain even when operating income is flat.
Comprehensive & Special Items content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
This statement reports net income together with OCI items so readers can see total non-owner changes in equity.
Continuing operations are business activities expected to remain after excluding discontinued components, giving investors a view of ongoing earnings.
A discontinued operation is a disposed or held-for-sale business component reported separately from continuing operations.
Income smoothing is a widespread accounting practice where companies strategically manipulate certain items in their financial statements.
Paper profit is an unrealized gain that exists on current market value but has not been locked in through sale or settlement.
Realized profit or loss is gain or loss recognized after a transaction, sale, settlement, or closing event occurs.
This performance measure combines net income with OCI items to show total non-owner changes in equity.
Unrealized profit is gain on an asset or position that has increased in value but has not yet been sold or settled.