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Comprehensive Income
The change in equity of a business entity during a period from transactions and other events and circumstances from non-owner sources. It includes all non-owner changes in equity, not just those from net income.
Dividends Declared
A portion of a company's earnings that is decided by the board of directors to be distributed to shareholders.
Statement Of Comprehensive Income
A financial statement that displays all changes in equity during a period except those resulting from investments by and distributions to the company’s shareholders.
Other Comprehensive Income
Income that includes all changes in equity from non-owner sources, such as foreign exchange adjustments or unrealized gains/losses on certain investments, not included in net income.
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