other comprehensive income
1other comprehensive income — ( OCI) A term defined by FAS 130. FAS 130 identifies three components of other comprehensive income …
2Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
3Accumulated Other Comprehensive Income — An entry that is generally found in the equity section of a corporation s balance sheet. Accumulated other comprehensive income measures gains and losses of a business that have yet to be realized. Accumulated other comprehensive income differs… …
4Comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
5Comprehensive income (accounting) — Also see comprehensive income. Comprehensive income is defined by the U.S. Financial Accounting Standards Board, or FASB,[1] as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and… …
6comprehensive income — A term defined by FAS 130 as the change in equity of an entity during a reporting period that results from transactions and other events and circumstances from nonowner sources. The other events and circumstances from nonowner sources are… …
7comprehensive income. — See FAS 130 and also see other comprehensive income. American Banker Glossary …
8Comprehensive Income — is the change in equity of a business enterprise during a period from transactions and other events from non owner sources. It includes all non owner changes in equity ( in contrast to net income which does not include some changes in equity).… …
9Comprehensive income (economics) — Comprehensive income (or earnings) attempts to measure the sum total of all operating and financial events that have changed the value of an owner s interest in a business. It is measured on a per share basis to capture the effects of dilution… …
10Other Comprehensive Basis of Accounting — °Other Comprehensive Basis of Accounting (OCBOA) in the United States accounting, refers to a system of accounting other than GAAP. As explained in The Journal of Accountancy in an online issue: [http://www.aicpa.org/PUBS/JOFA/oct2003/ratcliff.htm… …
