Other Comprehensive Income Definition | Becker
Accounting Dictionary
Other Comprehensive Income
Other comprehensive income includes those items (gains and losses) in comprehensive income that are excluded from net income. Items of other comprehensive income are pension adjustments, unrealized gains and losses on available?for?sale debt securities and hedges, foreign currency translation adjustments, and instrument-specific credit risk. See also comprehensive income and accumulated other comprehensive income.
Related Terms:
Comprehensive Income [FAR]Accumulated Other Comprehensive Income [FARBAR]Back to Dictionary