Accumulated other comprehensive income (AOCI) accumulates other comprehensive income (OCI), which records unrealized and realized gains and losses from certain transactions. Unrealized means paper ...

Other comprehensive income (OCI) is a term used in business accounting to define transactions that aren't yet realized. These figures include revenues, expenses, gains, and losses—all of which are ...

A loss isn't realized until it actually hits your pocketbook. Suppose your business holds stock in another company, and that stock drops $5,000 in value. If you still own the stock, the loss is only ...

TEL AVIV, Israel--(BUSINESS WIRE)--Phoenix Holdings Ltd., a leading Israel-based financial, insurance and investment group (TASE: PHOE) (“The Phoenix,” the “Group,” or the “Company”), today reported ...

Fair value measurement (FVM) has been criticized for its pro-cyclical effect, especially during the financial crisis of 2008. In this study, we extend the concept of pro-cyclicality to business firms ...