06-20-2009, 02:36 AM
06-27-2009, 04:31 AM
The components of <b>Other Comprehensive Income</b> include
<b>--></b>changes in revaluation surplus (IAS 16 and IAS 38).
<b>--></b>actuarial gains and losses on defined benefit plans recognised in accordance with paragraph 93A of IAS 19.
<b>--></b>gains and losses arising from translating the financial statements of a foreign operation (IAS 21).
<b>--></b>gains and losses on remeasuring available-for-sale financial assets (IAS 39).
<b>--></b>the effective portion of gains and losses on hedging instruments in a cash flow hedge (IAS 39).
http//www.iasplus.com/standard/ias01.htm
<b>--></b>changes in revaluation surplus (IAS 16 and IAS 38).
<b>--></b>actuarial gains and losses on defined benefit plans recognised in accordance with paragraph 93A of IAS 19.
<b>--></b>gains and losses arising from translating the financial statements of a foreign operation (IAS 21).
<b>--></b>gains and losses on remeasuring available-for-sale financial assets (IAS 39).
<b>--></b>the effective portion of gains and losses on hedging instruments in a cash flow hedge (IAS 39).
http//www.iasplus.com/standard/ias01.htm