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2024年7月22日 · In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized and are excluded from net income on an income statement....
Other comprehensive income is a crucial financial analysis metric for a more inclusive evaluation of a company’s earnings and overall profitability. While the income statement remains a primary indicator of the company’s profitability, other comprehensive income improves the reliability and transparency of financial reporting.
2023年5月23日 · The “Other Comprehensive Income (OCI)” line item is recorded on the shareholders’ equity section of the balance sheet and consists of a company’s unrealized revenues, expenses, gains, and losses.
2024年8月17日 · 在瞭解企業的財務狀況時，除了本期損益外，還有一個重要的概念需要關注，那就是其他綜合收益（Other Comprehensive Income，簡稱OCI）。OCI是指不屬於本期損益，但會影響股東權益的項目。OCI與本期損益共同組成了綜合損益總額，簡稱綜合損益。
2024年5月1日 · Other comprehensive income (OCI) is an accounting item for firms that includes revenues, expenses, gains, and losses that have yet to be realized. A firm's pension...
2024年6月22日 · Other comprehensive income is those revenues, expenses, gains, and losses under both Generally Accepted Accounting Principles and International Financial Reporting Standards that are excluded from net income on the income statement. This means that they are instead listed after net income on the income statement.
Other comprehensive income, or OCI, consists of items that have an effect on the balance sheet amounts, but the effect is not reported on the company’s income statement. Instead, these changes are reported on the statement of comprehensive income along with the amount of net income from the income statement.
