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AICPA考點：Accumulated other comprehensive income
一份耕耘一份收獲，所有的成功都來自不倦的努力和奔跑！小編為大家準備了AICPA考點：Accumulated other comprehensive income，你掌握了嗎？
Accumulated other comprehensive income
累計其他綜合收入要求：
U.S.GAAP requires that changes in funded status of a pension plan due to prior service cost and pension gains and losses be reported in other comprehensive income in the period incurred, unless the company chooses to recognize the pension gains and losses immediately on income statement.
Instructor’s tips：
Prior service cost and pension gains and losses remain in accumulated other comprehensive income until amortized to net periodic pension cost. Any remaining unrecognized transition obligation or asset is also reported in accumulated other comprehensive income, net of tax, until amortized to net periodic pension cost.
財會英語常用詞匯：
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