accumulated other comprehensive income is shown on the income statement
Other comprehensive income [edit]. Other comprehensive income is the difference between net income as in the Income Statement (Profit or Loss Account) and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the P&L Account.It is commonly referred to as OCI .his statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income. It is commonly referred to as FAS130.