Chart of accounts (COA) Canada 2010 - Non-financial industries - Income statement - Supplementary accounts
7 - Other comprehensive income
Comprehensive income is the change in the company's net assets that result from transactions, events and circumstances from sources other than the company shareholders. It includes items that would not normally be included in net income. Report realized and unrealized gains and losses on the disposal of available-for-sale financial assets.
This family of accounts is explained in detail in section 1530 of the CICA handbook.
| Code | Supplementary accounts |
|---|---|
| 7.04 | Gross profit |
| 7.05 | Operating income (loss) |
| 7.06 | Income (loss) before income tax |
| 7.07 | Income (loss) after income tax |
| 7.08 | Net income/loss for the current period |
| 7.09 | Consolidation adjustment - elimination of sales |
| 7.10 | Comprehensive income |
| 7.11 | Total salaries and wages |
| 7.12 | Total employee benefits |
| 7.13 | Total depreciation, depletion and amortization |
| 7.14 | Total indirect taxes, licences and permits |
| 7.15 | Total subcontracts |
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