Other comprehensive income – materiality, volatility and reporting issues within the German company environment

This Work Project aims at providing valuable issues regarding Other Comprehensive Income within the German company environment. It analyses the recent company consolidated annual reports of 2015 and 2016 to present OCI reporting patterns. The findings prove that the two-statement presentation format is mostly used but high inconsistency in other presentation issues can be observed. Certain OCI items appear in most of the analysed company’s financial statements and dominate in value, but high volatility was observed. Unspecific legislation contributes to general aversion of OCI, however, the findings suggest that OCI can have a material impact on total comprehensive income