Other comprehensive income (OCI) is a term used in business accounting to define transactions that aren't yet realized. These figures include revenues, expenses, gains, and losses—all of which are ...

FASB on Friday released an update that defers a portion of new accounting requirements for comprehensive income issued earlier this year. The update defers the requirement to present items that are ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported assets don’t tell the whole story of the capital invested in a business. Accounting ...