Cash and Equivalents vs Accumulated Other Comprehensive Income
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.
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.