IS 에 OCI 를 넣어서 CI 가 얼마인지 보여주라는 의미이지 OCI 가 IS 의 항목은 아닙니다.
I know OCI is accumulated on B/S as AOCI. Is NI also accumulated on B/S as R/E?
Moreover, I think, we absolutely report other comprehensive income if an entity has items of other comprehensive income in any period presented.
According to FARE (16th edition) Advanced p. 59 Income Statement Format, other comprehensive income is a part of I/S not a disclosure item.
Please also refer to FASB Accounting Standards Update No. 2011-05 (June 2011):
Reporting Comprehensive Income
220-10-45-1 An entity to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements.
220-10-45-1A An entity reporting comprehensive income in a single continuous financial statement shall present its components in two sections, net income and other comprehensive income. If applicable, an entity shall present the following in that financial statement:
a. A total amount for net income together with the components that make up net income.
b.A total amount for other comprehensive income together with the components that make up other comprehensive income. As indicated in
paragraph 220-10-15-3, an entity that has no items of other comprehensive income in any period presented is not required to report comprehensive income.
c. Total comprehensive income. [Content amended as shown and
moved from paragraph 220-10-45-6]
220-10-45-1B An entity reporting comprehensive income in two separate but consecutive statements shall present the following:
a. Components of and the total for net income in the statement of net income
b. Components of and the total for other comprehensive income as well as a total for comprehensive income in the statement of other comprehensive income, which shall be presented immediately after the statement of net income. A reporting entity may begin the second statement with net income.
OCI가 없을 경우엔, IS하면 당연히 NI이지만, OCI 가 있을경우엔, OCI가 I/S의 disclosure item이 아니라, Financial Statement으로 report해야합니다. 그리고, OCI가 있으면, Statement of NI/Statement of OCI (two statements로 report할 경우) or Statement of Comprehensive Income (하나의 statement로 보고할경우)라고 표현해야 정확합니다. 다시말해, OCI가 없으면, IS이 당연히 NI뿐이겠지만, OCI가 있는 경우라면, IS이 NI까지라고 말하면, 부정확하다봅니다. 대신,Statement of NI/Statement of OCI/Statement of Comprehensive Income라고 표현해야한다 봅니다. 전부 다 I/S의 일종이잖아요. 해당 문제는 오래된 문제인것같습니다. NI인지OCI인지 묻지않고, I/S에 포함되냐 안되냐라고 묻는것을 보면~ Update이 필요하다 봅니다.