Assets, liabilities & equity · Specialist
Accumulated other comprehensive income
Also called: AOCI
ELI5
Cumulative specified gains and losses recognised outside net income.
Used in conversation
“State the period, currency and accounting basis for accumulated other comprehensive income.”
Pitch context
You will see “Accumulated other comprehensive income” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.
Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
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See how pitch.dog can helpSources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16