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- 2011-7-11
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4#
发表于 2011-7-11 20:09
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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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