Debt Non Current vs Accumulated Other Comprehensive Income
Debt Non Current
The non-current portion of Total Debt
reported if the company operates a classified balance sheet that segments current and non-current liabilities.
Accumulated Other Comprehensive Income
A component of Shareholders Equity
representing the accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities.