Other comprehensive income : a review and directions for future research

Dirk E. Black (Tuck School of Business, Dartmouth College)

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

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Year of publication:	December 16, 2015 ; Last revised: December 16, 2015
Authors:	Black, Dirk E.
Publisher:	[Hanover, NH] : [Tuck School of Business at Dartmouth]
Subject:	Gewinnermittlung \| Profit determination \| Bilanzierungsgrundsätze \| Accounting standards \| Bankenregulierung \| Bank regulation \| Basler Akkord \| Basel Accord

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Extent:	1 Online-Ressource (circa 51 Seiten) Illustrationen
Series:	Tuck School of Business working paper / Tuck School of Business at Dartmouth. - Hanover, NH, ZDB-ID 2452634-4. - Vol. no. 2612865
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Other identifiers:	10.2139/ssrn.2612865 [DOI]
Classification:	M41 - Accounting ; M48 - Government Policy and Regulation ; G21 - Banks; Other Depository Institutions; Mortgages
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011572309