Talk:Accumulated other comprehensive income
Latest comment: 4 years ago by Retired electrician
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Shouldn't it be "Other comprehensive income", omitting "accumulated"? "Accumulated", imo, unnecessarily overstates balance sheet side of OCI ... that don't exist on the BS as such (being merely changes of other BS entries like revaluation surplus in equity). I'm not well familiar with US GAAP treatment, but the IFRS doesn't use "accumulated" at all (cf. Statement of profit or loss and other comprehensive income for the period per IAS1). Retired electrician (talk) 12:33, 22 June 2020 (UTC)
- or, better, merge with Comprehensive income? It's basically a tad wider look on the same subject. Retired electrician (talk) 12:35, 22 June 2020 (UTC)