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Other comprehensive income is retained, as required by FASB Statement 130.
The Financial Accounting Standards Board (FASB) today issued for public comment a proposed Accounting Standards Update (ASU) that is intended to improve the presentation for reclassifications out of accumulated other comprehensive income in a manner that balances the benefits to users of financial statements, without imposing significant costs to preparers of financial statements.
2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No.
How to best recognize and display in earnings and other comprehensive income the various elements that affect the cost of providing postretirement benefits
In addition, the company reported other comprehensive income (net of tax) of $1,697,848 due to unrealized gains on its available-for-sale investment portfolio.