Other comprehensive income: a review and directions for future research

Steven Cahan, Dirk E. Black and Steven Cahan

Accounting and Finance, 2016, vol. 56, issue 1, 9-45

Abstract: type="main" xml:id="acfi12186-abs-0001">

Accounting standard setters continue to grapple with conceptual distinctions between components of net income and other comprehensive income (OCI). Bank regulators are dealing with the recommendations of Basel III for Tier 1 Capital, which includes more components of accumulated other comprehensive income (AOCI). Motivated by these standard setting and regulatory debates and changes, I review the literature on the investor and contracting usefulness of comprehensive income, OCI, OCI components and AOCI. I present ideas for future research, including opportunities arising from Basel III changes to bank regulatory capital.

Date: 2016
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