other comprehensive income

More Companies Are Opting for Hedge Accounting

The new hedge accounting standard, designed in part to make hedge accounting more accessible to more companies, is making its mark.

Companies Piling Losses onto Balance Sheets

Freewheeling reporting rules on other comprehensive income set the stage for earnings management, researchers assert.

Other Comprehensive Income: The Burden that Won’t Go Away

CFOs and senior executives can still face substantial reporting burdens and added line items when they reclassify OCI.