Introduction to The Statement of Comprehensive Income
As described earlier IAS 1 Presentation of Financial Statements requires listed companies to give a statement of comprehensive income that extends the conventional income statement to involve certain other gains and losses that influence equity of shareholders. It might be available either like a single statement or as two separate statements, an income statement and a statement of complete income. IAS 1 demands that in the statement of group of complete income, both the profit (or loss) for the year and the comprehensive income for the period differentiate between that which is attributable to non-controlling interests and that attributable to the shareholders of the parent company.
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a multivibrator is other type of relaxation oscillator that uses two amplifier stages, in which the output o one is coupled to the input of another.
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