Both IFRS and U.S. GAAP allow for comprehensive income to be reported in either aStatement of Stockholders' Equity or a Statement of Recognized Income and Expense.

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Under IFRS, comprehensive income can be reported in a single statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). U.S. GAAP allows for comprehensive income to be presented in one of three ways: within a single continuous financial statement, in two separate but consecutive financial statements, or within the statement of stockholders' equity. However, there is no concept of a Statement of Recognized Income and Expense under U.S. GAAP, and IFRS does not specifically mention reporting comprehensive income within a Statement of Stockholders' Equity.