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  2. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated"). The balance of AOCI is presented in the Equity section of the Balance Sheet as is the Retained Earnings balance, which aggregates past and current Earnings, and past and current Dividends.

  3. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses. These items are not part of net income, yet are important enough to ...

  4. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    Accumulated Other Comprehensive Income Total shareholders funds Non-Controlling Interest Total; Foreign-exchange reserves Pensions Reserve Revaluation Reserve; At 1 January 2014 1,000 100 0 2,500 750 800 56 5,206 600 5,806 Profit/(Loss) for the year 300 300 30 330 Other Comprehensive Income 10 35 45 90 9 99 Dividends to Shareholders @50% (150 ...

  5. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    Corporations with net accumulated losses may refer to negative shareholders' equity as positive shareholders' deficit. A report of the movements in retained earnings is presented along with other comprehensive income and changes in share capital in the statement of changes in equity.

  6. Available for sale - Wikipedia

    en.wikipedia.org/wiki/Available_for_sale

    As such, the gains and losses resulting from marking AFS investments to market (revaluing them to market price / fair value each period) are not included in Net Income (unlike the gains and losses associated with "trading" investments) but are reflected in Other Comprehensive Income (income statement / retained earnings) and Accumulated Other ...

  7. 24 hours that exposed a schism between Trump and Johnson and ...

    www.aol.com/news/24-hours-exposed-schism-between...

    President-elect Donald Trump has long supported House Speaker Mike Johnson — hosting him on election night, bringing him to the Army-Navy college football game last weekend and backing him ...

  8. The cast of “Friends” is well known for being besties, but that developed over time. During an appearance on Dax Shepard’s “Armchair Expert” podcast, “Friends” star Lisa Kudrow ...

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

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    related to: accumulated other comprehensive income statement