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

The summation of net income and other comprehensive income. It is the change in equity during a period that is...

The income (revenue and expense items) that results from changes in net assets that involve no transactions with owners, and...

It stands for other comprehensive income; the income (revenue and expense items) that results from changes in net assets that...

It stands for net realizable value; the net monetary amount that would be received if an asset is sold today...

The net monetary amount that would be received if an asset is sold today in the ordinary course of business...

A type of hedge that is applied to foreign currency exposure in order to eliminate or reduce the risks associated...

It stands for fair value hedge; a hedge that accounts for the changes in the fair value of a recognized...

It is a component of internal control in an entity. It sets the tone of the entity and affects how...

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