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  1. BUSINESS AND COMPETITION|management|financial management · FINANCE

    #569183

    IATE #2167314
    ioncam cuimsitheach eile carntha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    kumuliertes sonstiges Ergebnis
    de
    AOCI | accumulated other comprehensive income
    en
    Definition general ledger account that is classified within the equity section of the balance sheet, used to accumulate unrealised gains and unrealised losses on those line items in the income statement that are classified within the other comprehensive income category Reference 'accumulated other comprehensive income'. Accounting Tools > CPE, http://www.accountingtools.com/questions-and-answers/what-is-accumulated-other-comprehensive-income.html [14.11.2014]
    Comment A transaction is unrealised when it has not yet been settled. Thus, if you invest in a bond, you would record any gain or loss in its fair value in other comprehensive income until you sell the bond, at which time the gain or loss would be realised. Accounting Tools > CPE, http://www.accountingtools.com/questions-and-answers/what-is-accumulated-other-comprehensive-income.html [14.11.2014]
    encours accumulés d'autres revenus généraux
    fr