标题: FSA: other comprehensive income [打印本页] 作者: joehogue 时间: 2013-4-5 09:41 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: TheMBAGlover 时间: 2013-4-5 09:42
OCI is on the Balance Sheet.作者: shootingstar 时间: 2013-4-5 09:45
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.
