What is a characteristic of a comprehensive income statement compared to a regular income statement?

A comprehensive income statement provides a broader scope of financial performance than a regular income statement. Specifically, it includes not just the net income derived from regular business operations but also encompasses other comprehensive income items, which affect equity but are not realized through traditional revenue streams. These additional items may include unrealized gains and losses on certain investments, foreign currency translation adjustments, and pension plan adjustments, among others.

This holistic approach allows stakeholders to gain a more complete understanding of a company's overall economic performance, reflecting changes in equity that arise from sources other than just operational activities. In contrast, a regular income statement focuses solely on revenues and expenses, leading to a more narrow view of financial performance that does not account for all equity-affecting items.