Comprehensive income (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 and options. It cancels out the effects of Equity transactions for which the owner would be indifferent; issues of dividends; share buy-backs; share issues at market value.
It is calculated by reconciling the book-value-per-share from the start of the period to the end of the period. This is conceptually the same as measuring a child's growth by finding the difference between his height on each birthday. All other line items are calculated, and the equation solved for Comprehensive Earnings. [ [http://members.shaw.ca/RetailInvestor/earnings.html How to measure comprehensive income.] ]
Shareholders' Equity, beg. of period - Dividends + Premium to book value received from new shares (and vice versa) + Comprehensive Earnings (and vice versa) ------------------------------------------ = Shareholders' Equity, end of period
References
Wikimedia Foundation.
2010.
Look at other dictionaries:
Income — This article is about theoretical attempts to define income. For its definition in United States law, see Income (United States legal definitions). Income is the consumption and savings opportunity gained by an entity within a specified time… … Wikipedia
Comprehensive annual financial report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
economics — /ek euh nom iks, ee keuh /, n. 1. (used with a sing. v.) the science that deals with the production, distribution, and consumption of goods and services, or the material welfare of humankind. 2. (used with a pl. v.) financial considerations;… … Universalium
Economics of global warming — This article describes the economics of global warming and climate change. Contents 1 Definitions 2 Climate change science 3 Scenarios 4 Trends and projections … Wikipedia
Economics and patents — Patents are legal instruments intended to encourage innovation by providing a limited monopoly to the inventor (or their assignee) in return for the publication of the details of the invention protected by the patent. Innovation is encouraged… … Wikipedia
List of economics topics — This aims to be a complete list of the articles on economics. It does not include articles about economists, who are listed in the list of economists. NOTOC A * Accounting Accounting reform Actuary Adaptive expectations Adverse selection Agent… … Wikipedia
Welfare economics — Economics … Wikipedia
Male–female income disparity in the United States — Main article: Gender pay gap Median weekly earnings of full time wage and salary workers, by sex, race, and ethnicity, 2009.[1] Male–female income diference, also referred to as the gender gap in earnings in t … Wikipedia
Labour economics — seeks to understand the functioning of the market and dynamics for labour. Labour markets function through the interaction of workers and employers. Labour economics looks at the suppliers of labour services (workers), the demanders of labour… … Wikipedia
