Home  Journals  International Accounting  13(307) - 2014 April

Financial statement: the accumulated other comprehensive income and reclassification

Available online: 31 March 2014

Subject Heading: On the way to international standards

JEL Classification: 

Pages: 44-49

The paper describes the current national and international regulation of the accumulated other comprehensive income (AOCI) and its recycling. The author considers different approaches to the AOCI items to be included in the other comprehensive income (OCI).

Keywords: accumulated other comprehensive income, total financial effect, recycling

References:

1. Kulikova L.I. Novyi otchet o sovokupnom dokhode [A new statement of the comprehensive income]. Bukhgalter Tatarstana – Accountant of Tatarstan, 2012, no. 7, pp. 46–53.
2. Kulikova L.I. Popravki k MSFO (IAS 1) “Predstavlenie finansovoi otchetnosti” [Amendments to IAS 1 “Presentation of Financial Statements”]. Bukhgalterskii uchet – Accounting, 2012, no. 11, pp. 23–50.
3. Discussion Paper: A Review of the Conceptual Framework for Financial Reporting. Available at: URL: Link.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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