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Comprehensive Income
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universalcpareview.com
What pension related items impact accumulated other comprehensive income (AOCI) or other comprehensive income (OCI)? - Universal CPA Review
In accounting for pensions, there are some items that are recorded to OCI/AOCI and not the income statement. This would include unamortized prior service cost, unamortized gains and losses, and amortized existing net obligations or net assets.
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Jan 5, 2021
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