referred to as "AOCI". Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated")...
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whole. Items included in comprehensive income, but not net income, are reported under the accumulated other comprehensive income section of shareholder's...
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any other items charged or credited to accumulated other comprehensive income. It also includes the non-controlling interest attributable to other individuals...
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Mark-to-market accounting Hedge relationship (finance) Accumulated other comprehensive income (FAS 130) IFRS 7 IFRS 9 FASB 133 IAS 39 "IAS 39 Financial...
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volatile income patterns, so they need higher reserves, potentially exceeding more than a year's worth of expenses. Accumulated other comprehensive income Balance...
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Comprehensive Income (income statement / retained earnings) and Accumulated Other Comprehensive Income (balance sheet) until they are realized (sold). Under IFRS...
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Shares Retained Earnings Revaluation Reserve Other Accumulated Reserves Accumulated Other Comprehensive Income Non-Controlling Interest TOTAL LIABILITIES...
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updated in each reporting period with changes recorded in accumulated other comprehensive income. In measuring the insurance liabilities, contracts shall...
177 KB (15,532 words) - 08:31, 22 May 2024
change the link to point directly to the intended article. Accumulated other comprehensive income Allen-Oakwood Correctional Institution, a prison in Ohio...
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Taxation in Canada (section Income taxes)
amount determined under Part 1.3 of the Income Tax Act (Canada) plus accumulated other comprehensive income. On January 1, 2006, capital tax was eliminated...
61 KB (6,318 words) - 06:58, 16 November 2023