美國CPA考點(diǎn)：累計(jì)其他綜合收入要求

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：00LilGhost 2019/10/16 11:01:17　字體：大小

成功沒有快車道，幸福沒有高速路，美國CPA考試一份耕耘一份收獲，所有的成功都來自不倦的努力和奔跑，所有幸福都來自平凡的奮斗和堅(jiān)持！小編為大家準(zhǔn)備了美國CPA考點(diǎn)：累計(jì)其他綜合收入要求，你掌握了嗎？

Accumulated other comprehensive income

累計(jì)其他綜合收入要求：

U.S.GAAP requires that changes in funded status of a pension plan due to prior service cost and pension gains and losses be reported in other comprehensive income in the period incurred, unless the company chooses to recognize the pension gains and losses immediately on income statement.

Instructor’s tips：

Prior service cost and pension gains and losses remain in accumulated other comprehensive income until amortized to net periodic pension cost. Any remaining unrecognized transition obligation or asset is also reported in accumulated other comprehensive income, net of tax, until amortized to net periodic pension cost.

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