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Table of ContentsUNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ___FORM 10Q___ (Mark One)QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
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Gather the financial statements of all subsidiaries.
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Consolidated statements of comprehensive income are financial statements that present the financial performance of a parent company and its subsidiaries as a single entity, reflecting all income and expenses, including those not realized through ordinary business operations.
Companies that control one or more subsidiaries are generally required to file consolidated statements of comprehensive income, typically larger public companies and those that meet certain criteria set by accounting standards.
To fill out consolidated statements of comprehensive income, a company must aggregate the income and expenses from the parent company and its subsidiaries, eliminating any intra-group transactions and balances to avoid double counting.
The purpose of consolidated statements of comprehensive income is to provide a comprehensive overview of the financial performance of a parent and its subsidiaries, giving stakeholders a clearer understanding of the overall financial health and results of the entire corporate group.
The information reported on consolidated statements of comprehensive income includes total revenue, cost of goods sold, operating income, non-operating income and expenses, taxes, and other comprehensive income items such as foreign currency translation adjustments.
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