Results 241 to 250 of about 378,014 (267)

Other comprehensive income: a review and directions for future research

Accounting and Finance, 2016
Dirk Black
exaly  

Quid du "comprehensive income" ?

2004
Dans cette communication, l'auteur questionne la notion de "comprehensive income" (résultat comprenant à la fois le résultat opérationnel et les gains et les pertes potentiels liés à la détention d'actifs et de passifs financiers) promue par le normalisateur comptable international. Quel est exactement sa signification et à quoi peut-il servir ?
openaire   +1 more source

On the IASB comprehensive income project: an analysis of the case for dual income display

Abacus, 2007
Philippe Van Cauwenberge
exaly  

Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation

Journal of Accounting, Auditing & Finance, 2018
Changjiang Wang, Ya-Wen Yang, Steve Lin
exaly  

The volatility of comprehensive income and its association with market risk

Accounting and Finance, 2016
Michael E. Bradbury
exaly  

Reporting Comprehensive Income

1999
openaire   +1 more source

The Impact of Comprehensive Income on the Financial Ratios in a Period of Crises

Procedia Economics and Finance, 2014
Stefano Amelio, Patrizia Gazzola
exaly  

Usefulness of comprehensive income reporting in Canada

Journal of Accounting and Public Policy, 2009
Kiridaran Kanagaretnam, Robert Mathieu
exaly  

A Comprehensive Income Tax

2013
openaire   +1 more source

Reporting location and the value relevance of accounting information: The case of other comprehensive income

Advances in Accounting, 2015
Philipp Schaberl
exaly