The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable [PDF]
International Journal of Financial Research, 2021 This study aims to examine the effect of net income and other comprehensive income on the total of future’s comprehensive income with attribution of earning as a moderating variable. It also tests whether comprehensive income is more persistent than Net Income and whether re-measurement of the defined program is the highest predictive power for future ...
Marhaendra Kusuma +3 more
openaire +3 more sources
Can Other Comprehensive Income be Used for Tax Avoidance?
Jurnal Akuntansi dan Keuangan, 2022 Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values.
Marhaendra Kusuma, Puji Rahayu
doaj +2 more sources
From compromise to concept? – a review of ‘other comprehensive income’ [PDF]
Accounting and Business Research, 2016 This paper reviews how ‘other comprehensive income’ (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and International Accounting Standards Board (IASB) projects that required direct entries to equity and describing recent efforts to make sense of the practice.
Dominic Detzen
exaly +3 more sources
Market Reaction to Other Comprehensive Income [PDF]
Sustainability, 2018 The comprehensive income statement was adopted as the standard type of financial statement in 2011, and other comprehensive income (OCI) was included in the text of the financial statements. While OCI (unrealized income) is less sustainable than net income, it can help to assess a firm’s value.
exaly +2 more sources
THE IMPORTANCE OF OTHER COMPREHENSIVE INCOME FOR MANAGERS IN A PRODUCTION ENTITY [PDF]
Management Systems in Production Engineering, 2013 One of the main parameters of the evaluation of financial position of entity is the level of total comprehensive income reported in financial reports.
Marzena STROJEK‐FILUS
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Ethics in Reporting of the Other Comprehensive Income: The Case of Listed European Companies in Emerging Countries [PDF]
Audit Financiar, 2022 The concept of “value relevance” was identified in many studies as a significant quality parameter that provides usefulness to investors and other stakeholders regarding the financial and non-financial information to assess the companies’ value. Based on
Claudia-Mihaela RAPAN +2 more
doaj +1 more source
Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia
Organum, 2022 In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax ...
Prianto Budi Saptono, Ismail Khozen
doaj +1 more source
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
doaj +1 more source