Comprehensive Income
  5+1 components of equity in B/S(F1-40,F7-3)
  Capital stock(C/S)
  Additional paid-in capital(APIC)
  Retained earnings or deficit(RE)
  Accumulated other comprehensive income(AOCI)
  Treasury stock
  Noncontrolling interest(only consolidated F/S)
  Net Income(NI)結轉到RE
  Other Comprehensive Income(OCI)結轉到AOCI
  NI與OCI是時期數(CI科目)
  RE與AOCI是時點數(B/S科目)
  Comprehensive Income(CI)=NI+OCI
  CI=Non-owner sources change
  Equity Change = Owner sources change+Non-owner sources change=Owner sources change+CI
  NI=IDE
  OCI=PUFER
  OCI的構成PUFER
  Pension adjustments
  Unrealized gains and loss
  Foreign currency items
  Effective portion cash flow hedges
  R*uation surplus(IFRS only)
  Reclassification Adjustment
  From AOCI to I/S
  Example:Unrealized gains and loss of AFS(available for sale)
  X1.1.1 FV of AFS 100K,AOCI 0K;
  X1.12.31 FV of AFS 120K;
  X2.6.30 Sales price of AFS 150K.
  X1.12.31 OCI 20K,AOCI 20K
  X2.12.31 OCI 0K,AOCI 0K,RE 30K+20k
  20K reclassified from AOCI to RE
  C/I Disclosure
  Single-Statement Approach
  -(I+D+E)+(P+U+F+E+R)
  Two-Statement Approach
  -(I+D+E)
  -NI+P+U+F+E+R
  A statement of change in equity (Ending in 2012)
  中國沒有AOCI的概念。GAAP將中國準則下的所有者權益中的資本公積,未分配利潤,外幣折算差額中的部分二級明細抽出,重組為AOCI.
  中國沒有OCI的概念。PUFER中的項目跳過C/I,直接進入Equity。