Views on improving the integrity of global capital markets
Income Statements
What is the Relevance of “Other Comprehensive Income”? IASB’s Cooper Explains (Video)
IASB’s Stephen Cooper discusses the evolution of the “other comprehensive income” statement and why it warrants investor attention.
OCI Study: Understanding Bank Performance, Risk through “Forgotten” Income Statement
With banks’ earnings season in full swing and the looming threat of rising interest rates, a critical question remains: How effectively are investors monitoring bank performance and risk?