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.
References in periodicals archive ?
The other major issue regarding comprehensive income-the presentation of reclassifications of OCI into net income, either in whole or part-was addressed in a proposed ASU issued in August 2012, Comprehensive Income (Topic 220): Presentation of Items Reclassified Out of Accumulated Other Comprehensive Income.
Therefore, in December 2011 the FASB issued ASU 2011-12, 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.
In addition, pension assets and liabilities and accumulated other comprehensive income are adjusted so that their ending balances conform to the amounts required under SFAS 158.
Those gains and losses are later reclassified out of accumulated other comprehensive income into net income.
Illustration 5 shows how the accumulated other comprehensive income would be presented in the stockholders' equity section of the balance sheet.
The proposed ASU would require a tabular disclosure about reclassifications out of accumulated other comprehensive income, thereby presenting, in one place, information about the amounts reclassified and a road map to related financial disclosures.
As of June 30, 2006, share-owners' equity per share, excluding accumulated other comprehensive income, was $31.
As of March 31, 2006, share-owners' equity per share, excluding accumulated other comprehensive income, was $30.
31, 2005, excluding accumulated other comprehensive income.
As of December 31, 2005, share-owners' equity per share, excluding accumulated other comprehensive income, was $29.
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