编译AASB 101澳大利亚标准规定“其他综合收入包括收入和费用项目（包括重新分类调整）不在损益中确认要求或允许其他澳大利亚会计准则”（AASB 101，2012）。2013项建议主要是为了让用户了解个人的收入和开支，也理解非拥有人权益变动更容易的方式和OCI项目。OCI项目也对损益的影响，提出了改变现在使用将能够评估这些影响更好（IASB，2013b）。报告要求是，收入和费用将覆盖在利润和损失。只有资产和负债重新测量得到OCI也回收（分类的变化）是允许的。
Compiled AASB 101 standards for Australia states that “Other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other Australian Accounting Standards” (AASB 101, 2012). The 2013 proposal was mainly designed to make the user understand the individual incomes and expense items of the OCI in an easy manner and for also understanding the non-owner changes in equity better. OCI items also have impact on the profit and loss and with this proposed changes now uses will be able to assess these impacts better (IASB, 2013b). The reporting requirement is that income and expense will be covered under profit and loss. Only the assets and liabilities re-measurement will be brought under OCI and also recycling (classification changes) is permitted.
OCI has an ongoing debate in the finance and accounting sector. As of 1996, the movement for a new financial statement that would be able to address gains and losses which was not being reported under financial disclosure requirements was initiated. This was termed the ‘Statement of Non-owner Movements in Equity’. It is to be noted that the profits and losses as incurred against revaluations and deferred exchange differences was not being reported. Also there were gains and losses in other sectors also, that was not identified as of yet. The identification of these financial entities that often go unreported would help in making the financial reporting more standardized. The new statement (the OCI) was to make these reporting easier and more transparent. However the debate with this issue is not completely solved by the OCI. Other comprehensive income has been studied for its usefulness in terms of its predictive power.