is on i/s or b/s? Thanks. hedging’s effective gain/loss is on I/S which item? Thanks.
OCI is on the Balance Sheet.
um seriously?
Sry, I meant that Accumulated OCI is on the BS as an equity account. OCI is just listed somewhere else in the financial statements as Comprehensive Income. Net Income + OCI = Comprehensive Income RE = Beg RE + NI - dividends while, OCI is aggregated (positive or negative) in the AOCI, an equity account.