为什么Comprehensive Income = Ending shareholder equity-Beginning shareholder equity+dividend
lynn_品职助教 · 2023年01月04日
嗨,努力学习的PZer你好:
CI=NI+OCI
Comprehensive income是NI和OCI之和,再如下面书上给出的定义,
Under US GAAP, comprehensive income is defined as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources.
我们通过下图中equity的公式进行推导,在没有其他业务的情况下(比如repurchase),equity里包括了R/E & OCI,不包括div,所以最后要加回。
----------------------------------------------努力的时光都是限量版,加油!