Revaluation surpluses on property, plant and equipment, actuarial gains and losses on defined benefit plans and translation differences on foreign operations are typical items of other comprehensive income.
Some items may be reclassified to profit or loss in future while others may not; this distinction is shown separately in the statement.
Related terms
Statement of profit or lossThe statement showing an entity's revenue and expenses for a period and the resulting profit or loss.Employee benefits (TAS 19)The standard governing accounting for short- and long-term benefits provided to employees in exchange for their services.Accounting policiesThe specific principles, bases, conventions, rules and practices an entity applies in preparing its financial statements.Amortised costThe amount at which a financial asset or liability is measured at initial recognition, minus principal repayments, plus cumulative amortisation calculated using the effective interest method.AssociateAn entity over which the investor has significant influence but not control or joint control.BOBİ FRS (Turkish GAAP for SMEs)The financial reporting standard issued by the POA for large and medium-sized entities that are subject to independent audit but do not apply TFRS.
Last updated: October 22, 2026 · This definition is for general information only.