Are OCI items allocated to different segments?

Net earnings, $63,362, $183,413. Other comprehensive income (loss), net of taxes, 22. Items that will not be reclassified to net earnings:. Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)—Disaggregation of ... May 30, 2007 ... Dhaliwal, Subramanyam, and Trezevant (1999) test the value relevance of various possible measures of comprehensive income in the pre-SFAS 130 ... The “Other Comprehensive Income (OCI)” line item is recorded on the shareholders' equity section of the balance sheet and consists of a company's unrealized ... The following table summarizes the allocation of total comprehensive income between shareowners of The Coca-Cola Company and noncontrolling interests (in ... Comprehensive income describes all changes in shareholders' equity except those resulting from investments by owners and distributions to owners. Mar 28, 2025 ... The statement provides a comprehensive list of all the earnings and losses. The accountant or financial manager typically denotes the net value ... What Is Comprehensive Income? It's Income Not yet Realized ... Comprehensive income is the profit or loss in a company's investments during a specific time period ... Jun 28, 2024 ... FASB Proposed Accounting Standards Update (ASU), Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures ... The Guide also contains selected financial statements to illustrate the modeling of the values for AOCI and other comprehensive income (OCI) that may overlap ...