注册 登录
上一主题：1 tailed vs 2 tailed tests..
下一主题：Portfolio Q
返回列表 发帖
dvilayphet

Rank: 3Rank: 3

UID
223356 
帖子
574 
主题
96 
注册时间
2011-7-11 
最后登录
2016-4-19 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2011-7-11 20:09 | 只看该作者

FSA: other comprehensive income

income, effective
is on i/s or b/s? Thanks.

hedging's effective gain/loss is on I/S which item? Thanks.

 

相关主题：

. CFA 二级教材Financial reporting上疑难求解

. FSA: other comprehensive income

. 问一个关于deferred tax的问题

. Calculating effective duration in a binominal tree

. 关于Tax的问题

收藏 分享

senlinlang

Rank: 2

UID
217995 
帖子
325 
主题
171 
注册时间
2011-5-25 
最后登录
2012-9-12 
2#
发表于 2011-7-11 20:09 | 只看该作者
OCI is on the Balance Sheet.

TOP

BelalM

Rank: 2

UID
223453 
帖子
304 
主题
8 
注册时间
2011-7-11 
最后登录
2016-4-19 
3#
发表于 2011-7-11 20:09 | 只看该作者
um seriously?

TOP

genuinecfa

Rank: 2

UID
223423 
帖子
370 
主题
14 
注册时间
2011-7-11 
最后登录
2014-8-7 
4#
发表于 2011-7-11 20:09 | 只看该作者
Sry, I meant that Accumulated OCI is on the BS as an equity account.

OCI is just listed somewhere else in the financial statements as Comprehensive Income.

Net Income + OCI = Comprehensive Income

RE = Beg RE + NI - dividends

while, OCI is aggregated (positive or negative) in the AOCI, an equity account.

TOP

返回列表
上一主题：1 tailed vs 2 tailed tests..
下一主题：Portfolio Q