The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...

In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...

A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...