Accumulated other comprehensive income

It is commonly referred to as "AOCI". Accumulated other comprehensive income is the aggregate or cumulative amount of other comprehensive income. The balance of AOCI is reported in the equity head of the Balance Sheet as is the Retained Earnings balance, accumulates past and current earnings, and past and current dividends 

Comprehensive income 
Comprehensive income is total change in capital or equity of an enterprise excluding those transaction which are related to enterprise's owner but net income ( as reported in income statement ) include these transactions or changes in equity or capital of a firm which are related to the owner 

Other comprehensive income 
Also know as 'OCI'. It represents certain losses and profits or gain and losses that are not reported in the income statement. In other words "OCI" is the difference between net income (as reported in income statement) and comprehensive income of an enterprise 

Other comprehensive income includes:
  • Profit or loss from the sale of securities 
  • Revaluation surplus of fixed assets 
  • Foreign currency items 
  • Minimum pension liability adjustments