Master income statement analysis—discover its components, read financial health indicators, and make informed financial decisions. Your guide to assessing business performance.

In an effort to simplify its Accounting Standards Codification, FASB has combined its guidance for income statements and comprehensive income into one topic. Previously, FASB’s guidance on these ...

Other comprehensive income (OCI) is a term used in business accounting to define transactions that aren't yet realized. These figures include revenues, expenses, gains, and losses—all of which are ...

Companies periodically report gains, losses, income and expenses on their income statements. This statement distinguishes between your company's results from operations and those from other sources.

Income statements, balance sheets and cash flow statements. If you're running a business, you probably have some knowledge of basic financial statements and how to use them. But do you know why ...

The Financial Accounting Standards Board has deferred some of the rules it issued earlier this year to make the presentation of other comprehensive income more prominent on financial statements. FASB ...

Investors should pay closer attention to the Other Comprehensive Income statement on financial reports, suggests a new study. A new report by the CFA Institute, Analyzing Bank Performance: Role of ...

A loss isn't realized until it actually hits your pocketbook. Suppose your business holds stock in another company, and that stock drops $5,000 in value. If you still own the stock, the loss is only ...

TEL AVIV, Israel--(BUSINESS WIRE)--Phoenix Holdings Ltd., a leading Israel-based financial, insurance and investment group (TASE: PHOE) (“The Phoenix,” the “Group,” or the “Company”), today reported ...

Markel reported comprehensive income to shareholders of $793.1m for the third quarter of 2025 (Q3 2025), compared to $1.3bn ...

Katrina Ávila Munichiello is an experienced editor, writer, fact-checker, and proofreader with more than fourteen years of experience working with print and online publications. Investopedia / Ellen ...