Academic Journals Database
Disseminating quality controlled scientific knowledge

COMPREHENSIVE INCOME – PAST, PRESENT AND FUTURE

ADD TO MY LIST
 
Author(s): Mihaela DUMITRANA | Iulia JIANU | Gabriel JINGA

Journal: Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series
ISSN 0379-7864

Volume: 2010;
Issue: Special;
Start page: 25;
Date: 2010;
VIEW PDF   PDF DOWNLOAD PDF   Download PDF Original page

Keywords: comprehensive income | net income | IFRS | industrial companies.

ABSTRACT
At present, the performance measurement in accounting is achieved with the help of the comprehensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income was only a concept debated at the academic level, at present it has become reality. The reason consists in the changes made for IAS 1 regarding the obligation to draft the statement of the comprehensive in-come by all the companies applying IFRS. Do the companies have experience in preparing the statement of the comprehensive income? What element from other gains and losses has the greatest weight in preparing the statement of the comprehensive income? Does the statement of the comprehensive income offer more pertinent information than the result from the profit and loss account? These are the questions which are answered in the above study.
RPA Switzerland

RPA Switzerland

Robotic process automation

    

Tango Jona
Tangokurs Rapperswil-Jona