ANALISIS PENYAJIAN OTHER COMPERHENSIVE INCOME PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR ANEKA INDUSTRI 2012-2016

In IFRS financial accounting standard ordered accounting report that called comprehensive income. Comprehensive income is a deviation total revenues with expensesof company, except Other Comprehensive income (OCI), in generally called as net income. So total income in a combination profit, losses and other comprehensive income. Part of other comprehensive income show items for number of comprehensive income in current years or period. The items wareincluded to accounting report shall be obeyed to comprehensive income concept. Comprehensive income consists of all things in a period except alteration activity of infestation by owner and distribution to owner. Because of that, revenues, expenses, profit and losses to be report in net profit, and other side it consist of other profit and losses influenced stock holder equity. Other comprehensive income repot presentations in “anekaindustri” sector to be describe in this paper was focused to other comprehensive income components. Growth of OCI number from year to years have fluctuating movement, at most deviation of rate shown OCI component presentationis 84 in more than 4 years. Key Words : Other Comprehensive Income (OCI), asset revaluation, assets available for sale securitie