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Other Comprehensive Income (OCI): Does it confuse the users?

March 27, 2021[2021] 125 taxmann.com 390 (Article)
Ind AS 1 ‘Presentation of Financial Statements’ has a concept of ‘other comprehensive income’. Para 7 of this Ind AS talks about the other comprehensive income (OCI) however there is no conceptual definition of OCI rather it states that OCI comprises items of income and expense (including reclassification adjustment) that are not recognise in profit and loss as required or permitted by other Ind AS s and it list out the nine items covered as OCI.
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