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Other Comprehensive Income

  • Felix I. Lessambo
Chapter

Abstract

Other comprehensive income contains all changes that are not permitted to be included in profit or loss. It is particularly valuable for understanding ongoing changes in the fair value of a company’s assets.

Keywords

Other comprehensive income Accumulated OCI Reclassification of OCI Earnings per share Computation of EPS 

Copyright information

© The Author(s) 2018

Authors and Affiliations

  • Felix I. Lessambo
    • 1
  1. 1.Central Connecticut State UniversityNew BritainUSA

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