AOCI

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AcronymDefinition
AOCIAccumulated Other Comprehensive Income
AOCIAirport Operators Council International (now Airports Association Council International)
AOCIAirborne Ocean Color Imager
AOCIAirfield Operations Compliance Inspection (US Air Force)
AOCIAccredited Off-Campus Instruction
AOCIAdoption Option Committee, Inc. (Minneapolis, MN)
AOCIAirport Operations Council International
AOCIAmerica's O'Club of Industry (military networking organization)
References in periodicals archive ?
ly/2edHMde) in which it addressed the reclassification of items out of Accumulated Other Comprehensive Income.
As discussed in Deloitte & Touche, LLP Practice Alert 13-2, Comprehensive Income: Implementation Considerations During Initial Year of Adoption of ASU 2013-02, ASC 270-10-50-1 (as amended by ASU 2013-02) requires publicly traded companies that report summarized financial information at interim dates, to report at a minimum, the information about changes in accumulated other comprehensive income required by paragraphs 220-10-45-14A and 220-10-45-17 through 45-17B.
2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, An Amendment of the FASB Accounting Standards Codification.
Second, the balance in accumulated other comprehensive income equals the amount of previously unrecognized items.
The second entry reclassifies the amortization items from accumulated other comprehensive income to periodic pension cost, and the third entry adjusts the pension liability and accumulated other comprehensive income for the difference in actual pension returns above expectations during the year.
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