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Study of the CFA Institute on the role of comprehensive income

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May 18, 2015

On May 18, 2015, the CFA Institute, a global association of investment professionals, published “Analyzing Bank Performance: Role of Comprehensive Income”.

The study argues that the information reported on the statement of other comprehensive income (OCI) is an integral part of performance reporting and that there is a need to increase investor attention on OCI statement items.

Although it focuses on banks, the findings are more widely applicable as the question of what constitutes performance is highly relevant and will also be one of the central questions of the forthcoming exposure draft on the Conceptual Framework project.

Review the study on the CFA Institute's website.

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