Q. What is Comprehensive income and Revenues?

Comprehensive income is the alter in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It comprises all changes in equity during a period except those resulting from investments by owners and distributions to owners.

Revenues are inflows or else other enhancements of assets of any entity or settlements of its liabilities (or a combination of both) from rendering services, delivering or producing goods or other activities that constitute the entity's ongoing major or central operations.