Özet:

Other comprehensive incomes cover income/expense items, which Turkish Financial Reporting Standards (TFRS) and Turkish Accounting Standards (TAS) required or permitted and not accounted in profit or loss. Also reporting operating results with the comprehensive income items increase the quality of financial information in businesses. Unrealized gains or losses reported for users of financial statements present useful information about the operating activities in the magnitude and timing of future cash flows. Other comprehensive income elements are changes in revaluation surplus, actuarial gains and losses from employee defined benefit plans, foreign exchange gains and losses, gains and losses from equity-based financial instruments investment, gains and losses from valuation of derivative financial instruments. The purpose of this study, to examine the elements of other comprehensive incomes and give examples related to accounting applications.

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