Abstract The aim of the research is to examine The impact of the report on other comprehensive income (OCI) items on the increase in quality of the financial statements. The theoretical framework discusses the concept of comprehensive income and accounting standards, the objectives and importance of disclosure of other comprehensive income (OCI) items and quality of accounting information, the evaluation of companies' financial performance, reduced earnings management and auditing of (OCI) items. the researcher conducted a field study through questionnaire, The hypotheses were tested using appropriate statistical methods to obtain results that The results show that other comprehensive income (OCI) items has played an important role to increasing the quality of the financial statements,. The statistical results of the field study supported the researcher's findings in the theoretical framework , The study ended with many recommendations and suggestions for future research.