Results 31 to 40 of about 23,717,649 (310)

THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
Other comprehensive income (OCI) may lead to numerous professional judgments that are required to be done by managers, especially due to fair value measurement.
RĂPAN CLAUDIA MIHAELA,, BANŢA VIOREL COSTIN, MANEA ANDREIA   +2 more
doaj  

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
doaj   +1 more source

Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies [PDF]

Zeszyty Teoretyczne Rachunkowości, 2018
The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign ...
Edyta Łazarowicz
doaj   +1 more source

The effects of audit quality on the value relevance of other comprehensive incomes

Journal of Economics, Business & Accountancy Ventura, 2015
Stockholders claim deals with handling crucial role to investors while another ac-counting measurement has not yet been paid attention by the investors and analysts.
Levinska Primavera, Taufik Hidayat
doaj   +1 more source

The Usefulness of Other Comprehensive Income for Predicting Future Earnings [PDF]

The Journal of Asian Finance, Economics and Business, 2020
This study investigates whether other comprehensive income (OCI) reported in the statement of comprehensive income (one of the main financial statements after the adoption of K-IFRS) predicts a firm’s future performance. Using the quarterly data of Korean listed companies, we examine the association between OCI estimates and future earnings.
Joonil LEE, Su Jeong LEE, Sera CHOI, Seunghwan KIM   +3 more
openaire   +1 more source

OTHER COMPREHENSIVE INCOME IN THE INTERNATIONAL FINANCIAL REPORTING STANDARDS: A LITERATURE REVIEW

Jurnal Akuntansi Kontemporer
Research Purposes. This research aims to examine studies regarding investor and contractual profits from Other Comprehensive Income (OCI), as well as its components can provide more evidence regarding whether there are characteristics that differentiate ...
Oldiano Tito Nugraha
doaj   +1 more source

Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange

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

تأثير الإفصاح عن الدخل الشامل الآخر على إدارة الأرباح: دراسة تطبيقية على قطاع البنوک في بورصة الأوراق المالية المصرية [PDF]

المجلة العلمية للاقتصاد والتجارة, 2019
يحظى الدخل بأهمية کبري فى العمل المحاسبى سواء من الناحيتين النظرية والتطبيقية، الأمر الذي أدى إلى تخصيص قائمة باسمه أطلق عليها "قائمة الدخل"، تلتزم الشرکة بإعدادها فى نهاية السنة المالية، والاعتماد عليه فى تقييم أداء الشرکة المالي وکذلک الاعتماد عليه فى ...
نجاة محمد مرعى يونس
doaj   +1 more source

Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine, Hallie Coltin, Sylvia Cheng, Lucie Lafay‐Cousin, Vanan Issai Magimairajan, Craig Erker, Stéphanie Vairy, Lynette Bowes, Adam Fleming, Donna Johnston, Sarah McKillop, Roona Sinha, Julie Bennett, Christina Coleman, Laura Wheaton, Shayna Zelcer, Samuele Renzi, Thai Hoa Tran   +17 more
wiley   +1 more source

Referral Patterns and Diagnostic Timeliness in Pediatric Cancer: A Hospital‐Based Study in Indonesia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Timely diagnosis and treatment are critical for improving survival among children with cancer. In low‐ and middle‐income countries (LMICs), delays are common and may be influenced by fragmented referral pathways and diagnostic limitations.
Nur Melani Sari, Regina Hadi Putri, Fatimah Assyifa, Judith Spijkerman, Gertjan Johannes Kaspers, Susi Susanah   +5 more
wiley   +1 more source