The article discusses how comprehensive income, which includes net income and other comprehensive income, can show the overall change in a company's net assets. The researchers looked at how SFAS No. 130 aimed to give equal importance to other comprehensive income items in financial statements. They found that SFAS No. 130 allows for different ways to disclose comprehensive income and its components, like a combined statement or a separate one. This standard was issued to address historical issues in income presentation, focusing on the contrast between current operating performance and all-inclusive approaches.