As per IAS 1, total comprehensive income for a particular period should include the profit & loss (i.e. the bottom line of the income statement) plus other comprehensive income.
Therefore a company is required to present a statement of comprehensive income in addition to income statement. However a company may present a single statement generally called "statement of comprehensive income" including both profit & loss & other comprehensive income and generally other comprehensive income part is presented after profit & loss.
As per IAS 1.88, all income & expenses should be included in the income statement however some IFRSs may require or allow some items to be excluded from profit & loss (i.e. from income statement) but to be included in the other comprehensive income.
Thus following may / must be included in other comprehensive income:
-actuarial gains and losses on defined benefit plans recognized as per with IAS 19
-gains and losses arising from translating the financial statements of a foreign operation (IAS 21)
-changes in revaluation surplus (IAS 16 and IAS 38)
-gains and losses on remeasuring available-for-sale financial assets (IAS 39)
- the effective portion of gains and losses on hedging instruments in a cash flow hedge (IAS 39).
