Accumulated Other Comprehensive Income
- Accumulated Other Comprehensive Income
- An entry that is generally found in the equity section of a corporation's balance sheet. Accumulated other comprehensive income measures gains and losses of a business that have yet to be realized.
Accumulated other comprehensive income differs from net income - which has already been realized. It is often attributable to gains and losses yet to be realized from a variety of sources including unrealized pension costs, gains and losses on securities and derivatives, foreign currency hedges and net foreign investments.
Investment dictionary.
Academic.
2012.
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