Accumulated other comprehensive income includes all changes in stockholders' equity except for transactions recognized in the income statement (net income) and transactions with sharesholders, such as issuing stock, reacquiring stock, and paying dividends.
Comprehensive income is an income measure over a period of time. It includes net income and other comprehensive income for the period. Accumulated other comprehensive income does not include net income but is a component of stockholders' equity at a point in time.
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