Accumulated Other Comprehensive Income

Accounting Dictionary

Accumulated Other Comprehensive Income

An item in the Equity Section of an IFERS balance sheet.

Accumulative Other Comprehensive Income consists mainly of items such as unrealized gains and losses on non-trading equity investments and gains or losses on derivative transactions. It is not found on GAAP balance sheets, only IFRS. This section includes increases and decreases in market value for items that haven’t been sold.

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