https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Accumulated_other_comprehensive_incomeAccumulated other comprehensive income - Revision history2026-06-11T19:22:20ZRevision history for this page on the wikiMediaWiki 1.40.0https://wiki.treasurers.org/w/index.php?title=Accumulated_other_comprehensive_income&diff=1469&oldid=previmported>Doug Williamson: Create page. Source: Accounting tools webpage https://www.accountingtools.com/articles/what-is-accumulated-other-comprehensive-income.html2019-03-10T21:12:18Z<p>Create page. Source: Accounting tools webpage https://www.accountingtools.com/articles/what-is-accumulated-other-comprehensive-income.html</p>
<p><b>New page</b></p><div>''Financial reporting - US GAAP.''<br />
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(AOCI).<br />
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Accumulated Other Comprehensive Income is part of the equity section of the balance sheet. <br />
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It is used to accumulate unrealised gains and unrealised losses reported in other comprehensive income (and excluded from profit or loss for the period).<br />
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A transaction is unrealised when it has not yet been settled. <br />
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Unrealised gains and losses that may be aggregated into accumulated other comprehensive income include:<br />
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*Unrealised holding gains or losses on investments classified as available for sale<br />
*Foreign currency translation gains or losses<br />
*Pension plan gains or losses<br />
*Pension prior service costs or credits<br />
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Once a gain or loss is realised, it is moved out of the accumulated other comprehensive income account, and instead appears within profit or loss. <br />
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The realisation of a gain or loss effectively shifts the related amount from the accumulated other comprehensive income account to the retained earnings account.<br />
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== See also ==<br />
* [[Available-for-sale]]<br />
* [[Cash flow hedge accounting]]<br />
* [[Financial reporting]]<br />
* [[Hedge accounting]]<br />
* [[Net investment hedge accounting]]<br />
* [[Other comprehensive income]]<br />
* [[Settlement]]<br />
* [[Statement of profit or loss and other comprehensive income]]<br />
* [[US GAAP]]<br />
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[[Category:Accounting,_tax_and_regulation]]</div>imported>Doug Williamson