On income, revenue and profit in IFRSs, and their presentation in financial statements [PDF]
Zeszyty Teoretyczne Rachunkowości, 2014 The purpose of this article is to present and analyze the meaning of and relations among the concepts of income, revenue, profit, gain, and total comprehensive income as used in IFRSs, which, even in the original version of IFRS (in English) arouse ...
Radosław Ignatowski
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Analysis of the Net Result and the Comprehensive Income: An Empirical Study of the Listed Companies on the Bucharest Stock Exchange [PDF]
Облік і фінанси, 2022 Stakeholders usually use net profit as an important indicator in assessing the performance of companies. In times of economic instability, there is a need for additional financial information, so the company's net profit and comprehensive income can be ...
Claudia Mihaela Rapan +3 more
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Comprehensive income versus net income in the context of market value of companies in WIG30 Index [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The major aim of this paper is to compare relationships of comprehensive income and net income with selected market ratios (market capitalization, market value to book value ratios) in companies listed on the Warsaw Stock Exchange included in WIG30 Index
Artur Sajnóg
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Financial reporting of comprehensive income in the food and beverage sector in the Republic of Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2017 The paper discusses financial reporting of comprehensive income of companies in the food and beverage sector in the Republic of Serbia. The aim of the research is to examine whether the introduction of the concept of net comprehensive income has brought ...
Obradović Vladimir +1 more
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Comparative Economic Research, 2022 The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets.
Jakub Kwaśny, Artur Sajnóg
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 The aim of the paper is to compare the utility of the net income (NI) and of the comprehensive income for the evaluation of financial performance of the company and to verify whether the total comprehensive income (TCI) is more value relevant than the ...
Patrizia Gazzola, Stefano Amelio
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Presentation of other comprehensive income in the financial statements of selected public companies in Poland in 2009–2011 [PDF]
Zeszyty Teoretyczne Rachunkowości, 2013 Other comprehensive income is a new economic category, being now tested in practice. It is necessary to investigate the practical aspects of presentation of other comprehensive income in the statement of compre-hensive income.
Bogusława Bek-Gaik
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An empirical study on the relationship between corporate internal control and financial performance of listed companies [PDF]
SHS Web of Conferences, 2022 The article empirically examines the effect of internal control on corporate financial performance using a panel multiple regression model with a sample of listed A-share companies in Shanghai and Shenzhen from 2013-2021.
Gu Jingwen
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Recognition of comprehensive income in Slovak companies
Buhalterinės Apskaitos Teorija ir Praktika, 2014 Financial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations.
Marta Lapková, Jana Stašová
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Does other comprehensive income volatility influence Credit risk? An empirical study on non-financial companies listed in the Egyptian stock exchange. [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study aims to investigate the influence of incremental volatility of other comprehensive income and comprehensive income volatility on credit risk.
ندا صلاح بركات
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