IFRS Notes

Examples of other comprehensive income: U.S. GAAP
ias01-a19

Items required to be reported as other comprehensive income
asc 220-10-55-2

(1) asc 320-10-35-10(c)
Unrealized holding gains and losses from a debt security,
transferred from held-to-maturity to available-for-sale category

(2) asc 320-10-35-18
Subsequent changes in fair value of available-for-sale securities,
previously written down as impaired

(3) asc 320-10-45-1
Unrealized holding gains and losses,
on available-for-sale securities

(4) asc 715-20-50-1(j)
Pension or other postretirement benefits,
(4a) prior service costs or credits
(4b) gains or losses not recognized as a component of net periodic benefit cost
(4c) transition assets or obligations not recognized as a component of net periodic benefit cost

(5) asc 815-20-35-1(c)
Effective portion of gains and losses on cash flow hedge derivatives

(6) asc 830-20-35-3(a)
Gains and losses on foreign currency transactions,
designated as hedges of a net investment in a foreign entity

(7) asc 830-20-35-3(b)
Gains and losses on certain intra-entity foreign currency transactions

(8) asc 830-30-45-12
Foreign currency translation adjustments