Making Sense of Other Comprehensive Income
SMU Associate Professor of Accounting (Practice) Pearl Tan commented on how other comprehensive income (OCI) is different from net income, and how SME managers and stakeholders may use the information on other comprehensive income to evaluate the business. She highlighted that it is important for ow...
Saved in:
| Main Author: | |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1039 https://ink.library.smu.edu.sg/context/soa_research/article/2038/viewcontent/bt_20121120_1.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |
| id |
sg-smu-ink.soa_research-2038 |
|---|---|
| record_format |
dspace |
| spelling |
sg-smu-ink.soa_research-20382018-07-13T06:53:30Z Making Sense of Other Comprehensive Income TAN, Pearl Hock Neo SMU Associate Professor of Accounting (Practice) Pearl Tan commented on how other comprehensive income (OCI) is different from net income, and how SME managers and stakeholders may use the information on other comprehensive income to evaluate the business. She highlighted that it is important for owners and managers of SMEs to understand the components of OCI and commented on how it will affect reported equity and net assets. Stakeholders of an SME may also use the information on OCI to assess risks and to estimate future cash flows from the reported unrealised gains or losses. 2012-11-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1039 https://ink.library.smu.edu.sg/context/soa_research/article/2038/viewcontent/bt_20121120_1.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting |
| institution |
Singapore Management University |
| building |
SMU Libraries |
| continent |
Asia |
| country |
Singapore Singapore |
| content_provider |
SMU Libraries |
| collection |
InK@SMU |
| language |
English |
| topic |
Accounting |
| spellingShingle |
Accounting TAN, Pearl Hock Neo Making Sense of Other Comprehensive Income |
| description |
SMU Associate Professor of Accounting (Practice) Pearl Tan commented on how other comprehensive income (OCI) is different from net income, and how SME managers and stakeholders may use the information on other comprehensive income to evaluate the business. She highlighted that it is important for owners and managers of SMEs to understand the components of OCI and commented on how it will affect reported equity and net assets. Stakeholders of an SME may also use the information on OCI to assess risks and to estimate future cash flows from the reported unrealised gains or losses. |
| format |
text |
| author |
TAN, Pearl Hock Neo |
| author_facet |
TAN, Pearl Hock Neo |
| author_sort |
TAN, Pearl Hock Neo |
| title |
Making Sense of Other Comprehensive Income |
| title_short |
Making Sense of Other Comprehensive Income |
| title_full |
Making Sense of Other Comprehensive Income |
| title_fullStr |
Making Sense of Other Comprehensive Income |
| title_full_unstemmed |
Making Sense of Other Comprehensive Income |
| title_sort |
making sense of other comprehensive income |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2012 |
| url |
https://ink.library.smu.edu.sg/soa_research/1039 https://ink.library.smu.edu.sg/context/soa_research/article/2038/viewcontent/bt_20121120_1.pdf |
| _version_ |
1770571526707347456 |