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- Title
The Presentation of Other Comprehensive Income.
- Authors
Eaton, Tim V.; Easterday, Kathryn E.; Rhodes, Michael R.
- Abstract
The article discusses some of the most common components of the "other comprehensive income" introduced by the Financial Accounting Standards Board (FASB). These components include foreign currency translation adjustments, fair value adjustments on available-for-sale securities and pensions. The article also explains that OCI was introduced to better reflect certain revenues, expenses, gains and losses in financial statements.
- Subjects
INCOME accounting; FINANCIAL Accounting Standards Board; FOREIGN exchange accounting; FAIR value accounting; SECURITIES; PENSIONS; ACCOUNTING
- Publication
CPA Journal, 2013, Vol 83, Issue 3, p32
- ISSN
0732-8435
- Publication type
Article