Accumulated Other Comprehensive Income Is NOT Considered to Be a Source

question 191

Essay

Accumulated other comprehensive income is NOT considered to be a source of stockholders' equity.

---

Definitions:

Policy

A deliberate system of principles to guide decisions and achieve rational outcomes.

Activity

Any action or task undertaken by individuals or groups, often aimed at achieving a specific goal or outcome.

Centralization

Refers to the concentration of decision-making authority at the top levels of an organizational hierarchy.

Organizational Survival

The ability of an organization to continue existing and operating over time, often through adapting to changes in its environment.