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Thursday 24 September 2020

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IASB Investor Education

Webcast series with the CFA Institute

The role of Other Comprehensive Income in analysing bank performance

 21 August 2015

In 2015, the CFA Institute published a report  Analysing Bank Performance: Role of Comprehensive Income that highlights the potentially important role of other comprehensive income (OCI) statement line items (e.g., debt and equity valuation re-measurements) when analysing bank financial statements.
In this video interview hosted by CFA Institute, IASB Board Member Stephen Cooper speaks to the report author Vincent Papa of CFA Institute about the use of the OCI statement and why it warrants investor attention.
Investors will find this discussion on OCI relevant to the proposals about the primacy of the P&L discussed in the IASB's 2015 Exposure Draft on the Conceptual Framework For Financial Reporting. A Snapshot that summarises the IASB’s Exposure Draft  proposals is available here.

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Fred Nieto
Investor Education Manager


Barbara Davidson
Principal, Investor Liaison