View source for Accumulated other comprehensive income

''Financial reporting - US GAAP.''

(AOCI).

Accumulated Other Comprehensive Income is part of the equity section of the balance sheet. 

It is used to accumulate unrealised gains and unrealised losses reported in other comprehensive income (and excluded from profit or loss for the period).


A transaction is unrealised when it has not yet been settled. 


Unrealised gains and losses that may be aggregated into accumulated other comprehensive income include:

*Unrealised holding gains or losses on investments classified as available for sale
*Foreign currency translation gains or losses
*Pension plan gains or losses
*Pension prior service costs or credits


Once a gain or loss is realised, it is moved out of the accumulated other comprehensive income account, and instead appears within profit or loss. 

The realisation of a gain or loss effectively shifts the related amount from the accumulated other comprehensive income account to the retained earnings account.


== See also ==
* [[Available-for-sale]]
* [[Cash flow hedge accounting]]
* [[Financial reporting]]
* [[Hedge accounting]]
* [[Net investment hedge accounting]]
* [[Other comprehensive income]]
* [[Settlement]]
* [[Statement of profit or loss and other comprehensive income]]
* [[US GAAP]]

[[Category:Accounting,_tax_and_regulation]]