



How can the reporting of comprehensive income be further improved?
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what is comprehensive income
- How do changes in exchange rates impact various OCI items?
- What are the potential risks of misstating comprehensive income?
- Are the effects of changes in estimates recognized in net income or other comprehensive income?
- What are the specific accounting rules for recognizing changes in the fair value of derivatives in OCI?
- What are prior service costs or credits from pension and other postretirement benefit plans?
- What other information should investors consider?
- How do government grants affect comprehensive income?
- Are there deferred tax implications?
- What assumptions need to be made?
- What are the accounting rules for recognizing gains and losses on the disposal of available-for-sale securities?
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