What is the difference between OCI and AOCI? - Universal CPA Review
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What is the difference between OCI and AOCI? - Universal CPA Review
The first thing to point out is that both OCI and AOCI are components of the balance sheet and not the income statement. Many people think OCI is part of the income statement, but that is not true. AOCI represents accumulated other comprehensive income and is stated at a point in time. It accumulates all the historical gains and losses that ...
Jan 23, 2021
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