Accumulated other comprehensive income
Note: Reference cited below, FAS130, remains the most current accounting literature in the United States on this topic. In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income. It is commonly referred to as FAS130. The International Accounting Standards Board issued the International Accounting Standard 1 with a slightly different terminology but an conceptually identical meaning.
AOCIAccumulated Other Comprehensive IncomeAvailable for saleBalance sheetCash flow hedgeComprehensive incomeGain (accounting)IAS 16IFRS 9Impairment (financial reporting)Income statementInternational Finance CorporationMark-to-market accountingOCIOther Comprehensive IncomeOther comprehensive incomeReserve (accounting)Retained earningsStatement of changes in equityStatement of changes in financial positionWhole of Government Accounts
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Accumulated other comprehensive income
Note: Reference cited below, FAS130, remains the most current accounting literature in the United States on this topic. In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income. It is commonly referred to as FAS130. The International Accounting Standards Board issued the International Accounting Standard 1 with a slightly different terminology but an conceptually identical meaning.
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Note: Reference cited below, F ...... onceptually identical meaning.
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Note: Reference cited below, F ...... onceptually identical meaning.
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Accumulated other comprehensive income
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