comprehensive income means: Comprehensive income refers to the increase in equity A business entity during the period of Transactions and other events that are not owned by the owner sources. This includes equity changes that are not owned by the owner, and net income does not. Include some equity changes. Financial Accounting Standards Board FASB published the Statement of Financial Accounting Standards No. 130 SFAS 130 Reporting Comprehensive Income. SFAS 130 is required for fiscal years that begin after December 15, 1997. Disclosure of net income as well as a more comprehensive measure of income, which also includes the four items that were previously considered owners equity in FASB pronouncements. Adjustments to losses and gains not realized on available-for sale marketable securities SFAS 115, Foreign Currency Translation Adjustments SFAS 52 Minimum Required Pension Liability Adjustments SFAS 87 and market value changes for certain futures contracts that qualify As hedges SFAS80. (in Stock Market Dictionary)