Statement of Comprehensive Income vs P&L

Essentially its just a matter of what’s in a name.

Statement of Comprehensive Income = Statement of profit or loss and other comprehensive income.

The former was a name adopted in about 2010 but this was subsequently changed to the latter as the recommended name (although any name can be used as long as it is not ambiguous).

Statement of profit or loss gives just the operating results. The statement of other comprehensive income encompasses those matters which do not pass though the P&L, such as revaluation of foreign subsidiaries, or retranslation of results from functional to presentation currency, revaluation of PPE, OCI movement on defined benefit pension to name a few.

So the statement of comprehensive income includes all the above. (note though that in practice some people call it statement of comprehensive income even though it only has profit or loss component.)