kokonaistulotindeksejä

Kokonaistulotindeksit, known in English as comprehensive income indices, represent a set of financial metrics that capture all changes in a company's equity during a reporting period, excluding transactions with owners. This concept goes beyond traditional net income by including unrealized gains and losses that have not yet been recognized in the income statement. The primary objective of reporting comprehensive income is to provide a more complete picture of a company's financial performance and the changes in its economic resources.

There are typically two main categories of items included in comprehensive income that are not part of net income. These often include foreign currency translation adjustments, which arise when a company has operations in foreign countries and its financial statements are translated into a different currency. Another common component is unrealized gains or losses on available-for-sale securities. These are investments in debt or equity securities whose fair value fluctuates but are not intended to be traded actively. When the fair value of these investments changes, the gain or loss is recorded in other comprehensive income until the security is sold.

Accounting standards, such as those issued by the Financial Accounting Standards Board (FASB) in the United States and the International Accounting Standards Board (IASB) internationally, provide guidance on what items should be included in other comprehensive income and how they should be presented. Companies can choose to present comprehensive income either in a single continuous statement or in two separate but consecutive statements, one for net income and another for other comprehensive income. The sum of net income and other comprehensive income equals total comprehensive income, offering stakeholders a broader understanding of a company's overall performance and financial position.