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Accumulated other comprehensive income (AOCI)

Posted on October 3, 2022October 3, 2022 By admin No Comments on Accumulated other comprehensive income (AOCI)

Accumulated other comprehensive income (AOCI)

  • Pension adjustment
  • Unrealized gains/losses on available-for-sale security
  • Foreign currency translation
  • Effective portion of cash flow hedge
  • Revaluation surplus(IFRS only)
CPA学习笔记, FAR Tags:AOCI

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