損益計算書の最も発展した形式である「損益および包括利益計算書(Combined statement of income and comprehensive income)」は次のような内容になっている。
| Income/Loss from Continuing Operation | Sales(売上) | |
| Cost of Goods Sold(売上原価) | ||
| Gross Profit(売上総利益) | ||
| Operating Expenses(営業費) | ||
| Selling Expenses(販売費) | ||
| General and Administrative Expenses(一般管理費) | ||
| Operating Income/Loss(営業損益) | ||
| Other Revenues and Gains(その他の収益) | ||
| Other Expenses and Losses(その他の費用) | ||
| Income/Loss from Continuing Operations before Income Taxes(税引前継続事業利益) | ||
| Income Taxes(法人税等) | ||
| Current(当年度分) | ||
| Deferred(繰延税額分) | ||
| Income/Loss from Continuing Operations(継続事業損益) | ||
| Irregular Items | Discontinued Operations(廃止事業) | |
| Gain/Loss from Operations of Discontinued Component(廃止部門からの損益) | ||
| Income Tax Expense/Benefit(法人税) | ||
| Income/Loss before Extraordinary Items(臨時損益項目控除前損益) | ||
| Extraordinary Items(net of tax)(臨時損益項目) | ||
| Net Income/Loss(当期純利益/損失) | ||
| Comprehensive Income/Loss | Other Comprehensive Income/Loss(net of tax)(その他の包括利益/損益) | |
| Comprehensive Income/Loss(包括利益/損失) | ||
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