The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References+ Details

Net of tax amount of the income statement impact of the reclassification adjustment for prior service costs recognized as a component of net period benefit cost.

+ References

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+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

+ References

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+ Details