Title:

Usefulness of comprehensive income statement – preliminary study on the example of companies from the WIG30 index

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Użyteczność sprawozdania z dochodów całkowitych a użyteczność sprawozdania finansowego – badanie wstępne na przykładzie spółek z indeksu WIG30

Creator:

Czajor, Przemysław ; Druszcz, Piotr ; Hendryk, Michał

Subject and Keywords:

comprehensive income ; financial reporting ; dochód całkowity ; raportowanie finansowe

Description:

Financial Sciences. Nauki o Finansach, 2019, vol. 24, no. 4, s. 10-26

Abstrakt:

The financial result of a company is undoubtedly the most frequently analyzed category in making economic decisions. The changing needs of financial statements users resulted in the replacement of the classic financial result with the broader concept of comprehensive income, which was regulated in the International Accounting Standard 1 Presentation of financial statements. As a result a statement of the entity’s comprehensive income is created. An important element analyzed by the scientific community is the presentation of the mentioned comprehensive income and its usefulness. The purpose of the article is to determine the impact of introducing the obligation to prepare a statement of comprehensive income on the usefulness of the financial statement. The usefulness has been assessed from the perspective of the form of statement of comprehensive income and the relevance of other comprehensive income’s items as compared with net income

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2019.4.02

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2019, vol. 24, no. 4

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu