成功没有快车道，幸福没有高速路，美国CPA考试一份耕耘一份收获，所有的成功都来自不倦的努力和奔跑，所有幸福都来自平凡的奋斗和坚持！小编为大家准备了美国CPA考点：累计其他综合收入要求，你掌握了吗？
Accumulated other comprehensive income
累计其他综合收入要求：
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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美国CPA：REG—Employee Stock Option
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