AICPA考点：Accumulated other comprehensive income

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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.

财会英语常用词汇：

美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。点击了解自己是符合AICPA报考资格>>

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