Results 31 to 40 of about 378,014 (267)
– Presentation of other comprehensive income components – the reporting practices of companies from WIG 30 and DAX in 2012–2013 [PDF]
Zeszyty Teoretyczne Rachunkowości, 2015 The aim of the article is to identify the impact of the amendment to IAS 1 from 2012 on the presentation of the components of other comprehensive income by companies from the WIG 30 and DAX.
Jacek Gad
doaj
Folia Oeconomica Stetinensia, 2019 Research background: The rules of preparing the statement of comprehensive income are included in the International Accounting Standard 1 “Presentation of Financial Statements” which gives a lot of freedom in the way information is presented in these ...
Prewysz-Kwinto Piotr
doaj +1 more source
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola +4 more
wiley +1 more source
Information Content of a Comprehensive Income Statement items Investigation of Companies listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2010 Disclosure of comprehensive income items helps to shareholders to evaluate the stock returns and managers to improve the allocation of financial resources can help. Comprehensive income is reported net profit, FCT, SEC, AA.
Mohammad Ali Aghaei, Rahman Sajadpour
doaj
Apstract: Applied Studies in Agribusiness and Commerce, 2013 The role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies,
Ildikó Dékán Tamásné Orbán
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Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin +2 more
wiley +1 more source
THE RELEVANCE OF COMPREHENSIVE INCOME COMPARED TO NET INCOME FOR THE MEASUREMENT AND PRESENTATION OF COMPANY PERFORMANCE [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2016 The main objective of our research is to highlight the volatility of comprehensive income compared to the net income in assessing company performance.
FIRESCU Victoria, BONDOC Maria Daniela
doaj
Changes in Ias 1 and the practices of selected companies listed on the Warsaw Stock Exchange
Copernican Journal of Finance & Accounting, 2013 The article shows the impact of new rules of presenting financial statements on the usefulness of information. For that purpose financial statements for 2009 and 2011 of selected companies listed on Warsaw Stock Exchange were examined. The results showed
Edyta Winnicka
doaj +1 more source
The human gut microbiome across the life course
FEBS Letters, EarlyView.Despite significant individual variation and continuous change throughout life, the human gut microbiome follows some life stage‐specific trends. This article provides a brief overview of how gut microbiome composition shifts across different phases of life. Created in BioRender. Özkurt, E. (2026) https://BioRender.com/8q4nrnc.
Alise J. Ponsero +4 more
wiley +1 more source
Deconstructing Income and Income Inequality Measures: A Crosswalk from Market Income to Comprehensive Income [PDF]
American Economic Review, 2013 Recent research on levels and trends in the United States in income inequality vary substantially in how they measure income. We show the sensitivity of alternative income measures in capturing income trends using a unified data set. Focusing solely on market income or including realized taxable capital gains based on IRS tax return data in more ...
Philip Armour +2 more
openaire +2 more sources