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Comprehensive Earnings

An alternative term for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e.,...

CI

It stands for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e., net...

Comprehensive Income

A measure of income (accounting income) that consists of an entity's regular income, i.e., net income (NI), as reported on...

Second Income Statement

A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...