Accumulated other comprehensive income (loss)
Accumulated other comprehensive income or loss, net of tax.
Worked example · a round-number company
Accumulated other comprehensive income (loss)$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Shows accumulated equity changes recorded outside net income.
Keep in mind
- A balance-sheet stock, not the current period's other comprehensive income.