Abstract
ABSTRACTThis paper traces the historical development of other comprehensive income (OCI) and comprehensive income (CI), analyzing how their evolution has unfolded. Emphasis is on authoritative pronouncements issued by the AICPA, FASB, and IASB. This paper discusses OCI applications from specific standards issued by the FASB and IASB. This paper also examines assertions from selected contemporary accounting books on this subject.
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