The analysis of comprehensive income indication present in income statement

The Financial Management Department made new demands on the income statement of the presentation of format in the <;Enterprise Accounting Standards 3rd Explanation>; issued in June 2009. It requires adding comprehensive income indication in income statement, including two items “other comprehensive income” and “comprehensive income amount”.^[1] In view of this, this paper carries on the preliminary analysis on the necessities and the defects of the problem that comprehensive income indication presented in income statement.