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3#
发表于 2013-4-5 09:45
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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. |
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