Comprehensive income includes not only net profit for the period but also certain other gains and losses that are not recorded in the regular profit and loss statement. These may include revaluation changes, foreign currency translation differences, or fair value movements depending on the standards applied. It gives a broader view of total financial performance.
Current Ratio
The current ratio measures a company’s ability to meet its short-term obligations using its short-term assets. It is calculated by dividing current assets by...
Current Liabilities
Current liabilities are obligations that must be paid within one year or within the normal operating cycle. Examples include accounts payable, short-term loans, accrued...
Current Assets
Current assets are assets expected to be converted into cash, sold, or used within one year or within the normal operating cycle of the...
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