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  • 8 terms

    Term:

    Accumulated other comprehensive income

    Definition:

    An entry in the stockholders' equity section of the balance sheet that reports the cumulative amounts of Other Comprehensive Income. Other Comprehensive Income measures the amounts of all gains and losses in a period that bypass the income statement but affect stockholders' equity. These amounts arise from such items as unrealized gains or losses on certain investments and unrealized gains and losses on certain hedging transactions.

    • ACC 318 CH4
    • 8 terms
    • Vocabulary for ACC 318 CH4. Find, create, and access flashcards with Course Hero.

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