Business Entity Accounting Act Article 28-2
(The Statement of Comprehensive Income)The statement of comprehensive income represents the financial performance of the business for the reporting period and its elements are as follows:1. Income: Refers to increases in economic benefits during the reporting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those arising from contributions by equity participants.2. Expenses: Refers to decreases in economic benefits during the reporting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those arising from distributions to equity participants.
中文原文 商業會計法第28-2條
綜合損益表係反映商業報導期間之經營績效，其要素如下：
一、收益：指報導期間經濟效益之增加，以資產流入、增值或負債減少等方式增加權益。
但不含業主投資而增加之權益。
二、費損：指報導期間經濟效益之減少，以資產流出、消耗或負債增加等方式減少權益。
但不含分配給業主而減少之權益。
一、收益：指報導期間經濟效益之增加，以資產流入、增值或負債減少等方式增加權益。
但不含業主投資而增加之權益。
二、費損：指報導期間經濟效益之減少，以資產流出、消耗或負債增加等方式減少權益。
但不含分配給業主而減少之權益。