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Comprehensive Income
An inclusive income measurement that includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
Gross Amounts
The total amounts before any deductions are made, such as discounts, expenses, or taxes.
Statement of Comprehensive Income
A financial statement that shows all changes in equity during a period, including items not reflected in the net income.
Income Statement
A financial statement that reports a company's financial performance over a specific accounting period, detailing revenue and expenses.
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