Comprehensive Income Explained.  Intermediate Accounting CPA exam
Channel: Farhat Lectures. The # 1 CPA & Accounting Courses
Date: 2020-11-07

IN this session, I discuss other comprehensive income.  In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized. The comprehensive income, or OCI, consists of items that have an effect on the balance sheet amounts, but the effect is not reported on the company's income.

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