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标题: FSA: other comprehensive income [打印本页]

作者: dvilayphet 时间: 2011-7-11 20:09 标题: FSA: other comprehensive income

is on i/s or b/s? Thanks.

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

作者: senlinlang 时间: 2011-7-11 20:09

OCI is on the Balance Sheet.

作者: BelalM 时间: 2011-7-11 20:09

um seriously?

作者: genuinecfa 时间: 2011-7-11 20:09

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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