- Financial position at the end of the period
- Earnings (net income) for the period
- Comprehensive income (total non-owner changes in equity) for the period
- Cash flows during the period
- Investments by and distributions to owners during the period
Information about earnings, comprehensive income, cash flows, and transactions with owners have in common that they are different kinds of information about the effects of transactions and other events and circumstances that change assets and liabilities during a period.
This statement is not considered detail of displaying those different kinds of information and does not include the possibility that some entities might choose to combine so that information in a single statement. Present practice, for example, a reconciliation of beginning and ending balances of retained earnings is sometimes appended to an income statement.