What are the challenges in valuing complex financial instruments that are measured at fair value and impact OCI?

Proposed Accounting Standards Update—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)—Disaggregation of ... Share of other comprehensive income of associates and joint ventures, 14/17, -197, 167. 9, Items that are or may be reclassified subsequently to the income ... OTHER COMPREHENSIVE INCOME - Activity/Roll Forward (Details) - USD ($) $ in ... Other comprehensive income (loss), net of tax, $ 807, $ (616), 572, (524). Mar 23, 2015 ... ... comprehensive income (AOCI) permitted in the FDIC's general regulatory capital rules in effect prior to January 1, 2015. Statement of ... Statement of profit or loss and other comprehensive income · revenue · gains and losses from the derecognition of financial assets measured at amortised cost ... Accumulated Other Comprehensive Income (Reclassification Out Of Accumulated Other Comprehensive Income) (Details) ... Total other comprehensive income, -4,824, -16,029. Total comprehensive income for the year, -616,750, -406,567. Net result for the year, -611,926, -390,538. This table displays high-level values of income and expenditure, surplus and realised and unrealised gains and losses. The comprehensive income for the year is ... Nov 12, 2019 ... Comprehensive income may be presented in a single statement or in two consecutive statements. Proponents of the single statement prefer its ... Jun 28, 2024 ... FASB Proposed Accounting Standards Update (ASU), Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures ...