Accumulated Other Comprehensive Income vs Cash and Equivalents
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.
Cash and Equivalents
A component of Total Assets
representing the amount of currency on hand as well as demand deposits with banks or financial institutions.