other comprehensive income adalah”: An Overview of Forex Trading Incomes
Other Comprehensive Income (OCI) is an accounting term used to denote items of income or loss that are not reported on a company’s income statement. This includes foreign currency exchange gains or losses from foreign currency transactions, unrealized gains or losses from foreign investments, and gains or losses from balance sheet hedging activities. OCI can have a significant impact on a company’s financial position and therefore needs to be carefully managed. Additionally, companies must report OCI separately from their net income as per Generally Accepted Accounting Principles (GAAP).