Total comprehensive income =profit or loss for the year+other comprehensive income. 根据IAS1,公司可按需自行选择两者合并后的或单独分开的P/L a/c。other comprehensive income主要是revaluation surplus of property。在准备change in equity 中,两者分别加入列项retained earnings和revaluation surplus,和share地位相当。侬可晓得啦?