Raportowanie całkowitego dochodu – zmiany w regulacjach MSR 1
The statement of comprehensive income – the change of IAS 1 regulations

Summary/Abstract: The article presents a component of a complete set of financial statement − a statement of profit or loss and other comprehensive income. A broad definition of income includes not only operating transactions but other changes in equity (other comprehensive income). All income is disclosed in one statement, under the rules IAS 1. A scope of presented information in the statement has been shown against the background of qualitative characteristics of financial information.

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