What is the name of the IFRS statement that includes both net income and other comprehensive income?

The IFRS statement that includes both net income and other comprehensive income is the statement of comprehensive income.

Under IFRS presentation rules, this statement brings together profit or loss—often called net income in general usage—and other comprehensive income, or OCI. OCI contains specified gains and losses that accounting standards do not initially place in ordinary profit or loss, such as some foreign-currency translation movements, revaluation changes, and qualifying hedging effects.

The combined presentation gives readers a broader view of changes in equity from non-owner sources. Net income captures the period’s recognized profit or loss, while OCI captures particular valuation changes or other movements that may bypass profit or loss initially. Some OCI items can later be reclassified into profit or loss when specified conditions are met; others remain in equity.

A common mix-up is calling this simply an income statement. IFRS permits an entity to present one statement of profit or loss and other comprehensive income, or two statements: a separate income statement followed by a statement of comprehensive income. The key distinction is that comprehensive income includes both layers.