Bridge over ocean
17 February 2014 Comment Letter

Comment Letter on Conceptual Framework Discussion Paper: Other Comprehensive Income (OCI)

  1. Sandra J. Peters, CPA, CFA
  2. Ashwinpaul C. Sondhi, PhD

CFA Institute emphasizes the importance of an economic-oriented criterion of distinguishing OCI versus net income items and the need to address this matter as part of the financial statement presentation project.

CFA Institute emphasizes the importance of an economic-oriented criterion of distinguishing OCI versus net income items and the need to address this matter as part of the financial statement presentation project.
View Comment Letter
Publisher Information
CFA Institute

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