My  Personal  Crusade   OCI §ï‚§â€¯ OCI is ridiculous §ï‚§â€¯ Changes to Cash Flow Statement -  Merge financing and Investing -  Add non-operating external cash sources and uses §ï‚§â€¯ Align the Income Statement with Cash Flow Statement -  Earnings from current operations -  Earnings from long term operating decisions -  Earnings related to external factors §ï‚§â€¯ Impact – EBITDA , segregation of fair value, no derivative documentation, relevant and decision useful Copyright 2014 by Financial Accounting Foundation, Norwalk, CT. For non-commercial, educational /academic purposes only. 14 .