other comprehensive income

More Companies Are Opting for Hedge Accounting
Risk Management

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.
By David McCann | February 6, 2020
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Companies Piling Losses onto Balance Sheets
Profit & Loss

Companies Piling Losses onto Balance Sheets

Freewheeling reporting rules on other comprehensive income set the stage for earnings management, researchers assert.
By David Katz | September 25, 2017
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Other Comprehensive Income: The Burden that Won’t Go Away
GAAP and IFRS

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.
By Kristine Brands | June 20, 2012
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