Other Comprehensive Income Relevance

IASB’s Cooper Explains

  1. Stephen Cooper
  2. Vincent Papa, PhD, CPA, CFA

A recently issued CFA Institute report highlights the potentially important role of other comprehensive income (OCI) statement line items (e.g., debt and equity valuation re-measurements) whilst analyzing bank financial institutions.

In this video interview with report author Vincent Papa of CFA Institute, IASB Board Member Stephen Cooper outlines the background surrounding the use of the OCI statement and why it warrants investor attention.

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