Other Comprehensive Income
Key Facts
Abbreviation
OCI
Pronunciation
/ˈəðər ˌkɑmpriˈhɛnsɪv ˈɪnˌkəm/
Category
Business
Related Field
Accounting
Examples in Context
- For the firsttime, this paper carried on the empirical research of the other comprehensive income.
- Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant.
- Third, the disclosure ( defined and adjusted in 2009 ) of comprehensive income and other comprehensive income cannot enhance the value relevance of comprehensive income, and also affect on investors to accurately understand the other comprehensive income.
- That is, only when the presentation format of the fair value change of financial liabilities is other comprehensive income, can individual investors correctly differentiate the credit risk change direction by their investment judgments. 3.
- Now the details of other comprehensive income are reflected in the notes. With the further reform and improvement of reading the report, it seems that constructing a complete set of standards system of CI including the recognition, measurement and presentation is needed.