Accumulated Other Comprehensive Income
AOCI is an equity account for unrealized gains and losses excluded from net income until later recognition.
AOCI, capital transactions, capitalization, working-capital adjustments, and residual-equity terms.
Comprehensive Income and Equity Adjustments covers AOCI, capital transactions, capitalization, working-capital adjustments, and residual-equity terms.
Use these pages when equity classification changes book value, distributable profits, capital structure, reserves, restrictions, or ownership analysis. It sits inside Equity and Reserves, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| Accumulated Other Comprehensive Income | AOCI is an equity account for unrealized gains and losses excluded from net income until later recognition. |
| Capital Transactions | Capital Transactions is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
| Capitalization | Capitalization is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
| Monetary Working Capital Adjustment | Monetary working capital adjustment in current-cost accounting: how inflation or changing price levels affect the monetary funds needed for normal trading operations. |
| Residual Equity Theory | Accounting theory that treats common shareholders as residual claimants after liabilities and preferred claims are satisfied. |
| Working-Capital Adjustment | Current-cost accounting adjustment reflecting the capital needed to maintain normal operations as prices change. |
Equity-accounting content is educational and does not provide accounting, tax, legal, corporate-finance, investment, or valuation advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
AOCI is an equity account for unrealized gains and losses excluded from net income until later recognition.
Capital Transactions is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Capitalization is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Monetary working capital adjustment in current-cost accounting: how inflation or changing price levels affect the monetary funds needed for normal trading operations.
Accounting theory that treats common shareholders as residual claimants after liabilities and preferred claims are satisfied.
Current-cost accounting adjustment reflecting the capital needed to maintain normal operations as prices change.