Results 221 to 230 of about 378,014 (267)

The Comprehensive Income Issue in Europe

SSRN Electronic Journal, 2008
The recent financial crisis and the lobbying of European politicians and banks have led to a vigorous debate about ‘fair value’ gains and losses and highlights plans by current standard setters. The IASB Discussion Paper (2008), Preliminary Views on Financial Statement Presentation promises to extend the ‘fair value’ concept into an aggregated ...
Igor Goncharov, Allan C. Hodgson
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From Net Income to Comprehensive Income

2012
The aim of the paper is to compare the utility of the net income and the comprehensive income for the evaluation of financial performance of the company. Traditionally net income was the key performance measure of a business. But over time, accounting standards setters came to believe that net income by itself was an insufficient, and possibly even ...
GAZZOLA, PATRIZIA, AMELIO, STEFANO
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Risk Relevance of Comprehensive Income

SSRN Electronic Journal, 2012
We examine the volatility and risk relevance of three income measures: net income, comprehensive income, and comprehensive income adjusted for asset revaluations for a sample of 79 New Zealand non-financial firms from 2003-2008. Comprehensive income is more volatile than net income and adjusted comprehensive income.
Shahwali Khan, Michael E. Bradbury
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Other Comprehensive Income

2018
Other comprehensive income contains all changes that are not permitted to be included in profit or loss. It is particularly valuable for understanding ongoing changes in the fair value of a company’s assets.
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Evolution of Other Comprehensive Income

Accounting Historians Journal, 2020
ABSTRACT This paper traces the historical development of other comprehensive income (OCI) and comprehensive income (CI), analyzing how their evolution has unfolded. Emphasis is on authoritative pronouncements issued by the AICPA, FASB, and IASB.
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Comprehensive Income Statement

SSRN Electronic Journal, 2023
Grenada Tiong, Meysiana Titi
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The analysis of comprehensive income indication present in income statement

2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management, 2011
The Financial Management Department made new demands on the income statement of the presentation of format in the <Enterprise Accounting Standards 3rd Explanation> issued in June 2009. It requires adding comprehensive income indication in income statement, including two items “other comprehensive income” and “comprehensive income amount”.[1] In ...
Yong-chen Li, Qi Zhang, Xi Cao
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Toward Reporting Comprehensive Income.

Accounting Horizons, 1995
Abstract The article focuses on comprehensive income. The concept of comprehensive income was formally introduced in the Financial Accounting Standards Board's (FASB) Concepts Statement No. 3. Although the Board did not define earnings, it did describe the term in FASB Concepts Statement No. 5, Recognition and Measurement in Financial
L. Todd Johnson, Cheri L. Reither, Robert J. Swieringa   +2 more
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An Optimal or Comprehensive Income Tax?

Federal Law Review, 1994
The purpose of this paper is to pose one question — should the Australian income tax system of the twenty-first century belong to the descendants of Henry Simons or to those of Frank Ramsey? Put another way, my topic is whether future tax policy should continue to be framed according to notions of comprehensive income tax or, instead,should be directed
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The other comprehensive income in turbulent time

2013
The aim of the research is to analyze the income statement adopted by Czech companies listed in the prime (main) market of the Czech Republic Stock Exchange, in the standard (free) market and in the start market, when they adopted IAS/IFRS principles.
GAZZOLA, PATRIZIA, Stefano Amelio
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