sorry, my mind is full, is COI refer to adjustment in B/S equity part? what its corresponding part of I/S? Thanks.
OCI is a part of Equity on the balance sheet. There is no corresponding part of Income statement. Items in OCI bypass the I/S.
sorry, my mind is full, is COI refer to adjustment in B/S equity part? what its corresponding part of I/S? Thanks.
OCI is a part of Equity on the balance sheet. There is no corresponding part of Income statement. Items in OCI bypass the I/S.