Section 2219: Examples of Other Comprehensive Income in U.S. GAAP
ASC 220-10-55-2
Items required to be reported as other comprehensive income,
(1) ASC 320-10-35-10(c)
Unrealized holding gains and losses from a debt security,
transferred from held-to-maturity to available-for-sale category
(2) ASC 320-10-35-18
Subsequent changes in fair value of available-for-sale securities previously written down as impaired
(3) ASC 320-10-45-1
Unrealized holding gains and losses on available-for-sale securities
(4) ASC 715-20-50-1(j)
Pension or other postretirement benefits,
(4a) prior service costs or credits
(4b) gains or losses not recognized as a component of net periodic benefit cost
(4c) transition assets or obligations not recognized as a component of net periodic benefit cost
(5) ASC 815-20-35-1(c)
Effective portion of gains and losses on cash flow hedge derivatives
(6) ASC 830-20-35-3(a)
Gains and losses on foreign currency transactions,
designated as hedges of a net investment in a foreign entity
(7) ASC 830-20-35-3(b)
Gains and losses on certain intra-entity foreign currency transactions
(8) ASC 830-30-45-12
Foreign currency translation adjustments
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Index of IFRS Financial Reporting Textbook
