Accumulated Other Comprehensive Income | Push Digits Chartered Accountants

Accumulated Other Comprehensive Income

Home - Dictionary of 1,000+ Accounting Terms - Accounting Terms – Letter A - Accumulated Other Comprehensive Income

 

 

Accumulated Other Comprehensive Income

It refers to a separate balance sheet line item under the head of equity used for summarizing the corporation’s other comprehensive income in the current and prior periods. In other words, the said line item is used for summarizing foreign currency adjustments, unrealized gains and losses as well as changes to certain pension liabilities.

 

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