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Note: Reference cited below, FAS130, remains the most current accounting literature in the United States on this topic. In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled “Reporting Comprehensive Income”. This 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. ==Comprehensive income== ''Comprehensive income'' is the total non-owner change in equity for a reporting period. This change encompasses all changes in equity other than transactions from owners and distributions to owners. Most of these changes appear in the income statement. A few special types of gains and losses are not shown in the income statement but as special items in shareholder equity section of the balance sheet. Since these comprehensive income items are not closed to retained earnings each period they accumulate as shareholder equity items and thus are entitled “Accumulated Other Comprehensive Income” and is sometimes referred to as "AOCI". "....." Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated"). The balance of AOCI is presented in the Equity section of the Balance Sheet as is the Retained Earnings balance, which aggregates past and current Earnings, and past and current Dividends. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accumulated other comprehensive income」の詳細全文を読む スポンサード リンク
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