Accumulated Other Comprehensive Income


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Accumulated Other Comprehensive Income (AOCI)

A balance sheet account that reports the total of all comprehensive income items except Net Income.
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As discussed in Deloitte & Touche, LLP Practice Alert 13-2, Comprehensive Income: Implementation Considerations During Initial Year of Adoption of ASU 2013-02, ASC 270-10-50-1 (as amended by ASU 2013-02) requires publicly traded companies that report summarized financial information at interim dates, to report at a minimum, the information about changes in accumulated other comprehensive income required by paragraphs 220-10-45-14A and 220-10-45-17 through 45-17B.
Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No.
This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.
A private company is required to meet the reporting requirements of the amended paragraphs about the roll forward of accumulated other comprehensive income for both interim and annual reporting periods.
2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No.
Stakeholders raised concerns that certain requirements about the reclassification of items out of accumulated other comprehensive income would be costly for preparers and add unnecessary complexity to financial statements," said FASB Chairman Leslie F.
Vornado will mark-to-market this investment on a quarterly basis through Accumulated Other Comprehensive Income on the balance sheet.
As of September 30, 2005, share-owners' equity per share, excluding accumulated other comprehensive income, was $28.
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