Question: U.S. GAAP requires that unrecognized actuarial gains and losses be included as part of Accumulated other comprehensive income (AOCI) in shareholders' equity. Under IFRS, AOCI

U.S. GAAP requires that unrecognized actuarial gains and losses be included as part of Accumulated other comprehensive income (AOCI) in shareholders' equity. Under IFRS, AOCI often is referred to as a “reserve.” Does BA report its unrecognized actuarial gains and losses this way? Explain.

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