Some examples of the items which comprise accumulated other comprehensive income include:
- Unrealized gains/losses on available-for-sale investments
- Unrealized gains/losses on hedge/derivative financial instruments
- Foreign currency translation adjustments
- Unrealized gains/losses on postretirement benefit plans
In short, the above examples will impact the balance sheet and the statement of comprehensive income. However, the examples will not affect net income, the income statement, or retained earnings.
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