Total comprehensive income
Total comprehensive income combines profit or loss for the period with other comprehensive income for that period. It captures the total of those recognised income and expense components. A dividend is a transaction with owners and reduces equity separately; it is not part of the 100 comprehensive income.
Worked example
Profit of 80 plus other comprehensive income of 20 gives total comprehensive income of 100.
Common mistake
Adding owner contributions or distributions to total comprehensive income.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | FA | Direct | September 2026–June 2027 |
| ACCA | FR | Direct | Official assessment-window verification pending |
| ACCA | K1 | Direct | July 2027–August 2028 |
| CIMA | F1 | Direct | Official assessment-window verification pending |
| FIA | FFA | Direct | September 2026–June 2027 |