Statement of Comprehensive Income Flashcards
1
Q
What are other comprehensive income items?
A
1) Foreign currency translation adjustments
2) Gains or losses and prior service costs or credits related to a defined benefit pension plan that have not been recognized as components of net periodic benefit cost
3) Unrealized holding gains or losses on available-for-sale securities
4) The effective portion of the gain or loss on a derivative designated as a cash flow hedge
