PREZENTACJA INFORMACJI O KOSZTACH I INNYCH CAŁKOWITYCH DOCHODACH
WEDŁUG MIĘDZYNARODOWYCH STANDARDÓW RACHUNKOWOŚCI I NA PRZYKŁADZIE GRUP KAPITAŁOWYCH NOTOWANYCH NA GPW W WARSZAWIE
PRESENTATION OF INFORMATION ON COSTS AND OTHER COMPREHENSIVE INCOME ACCORDING TO INTERNATIONAL ACCOUNTING REGULATIONS USING THE EXAMPLE OF CAPITAL GROUPS LISTED ON THE WARSAW STOCK EXCHANGE
Author(s): Piotr Prewysz-KwintoSubject(s): Business Economy / Management, Evaluation research, Financial Markets, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statement; costs; other comprehensive income; comprehensive income; IAS/IFRS; accounting regulations;
Summary/Abstract: Profit (or loss) is one of the most important economic categories used to assess the financial position of an entity and its management. The rules for its presentation in the financial statements are set out in accounting standards which have been subject to quite large changes in recent years. The study presents the most important aspects regarding the presentation of information on costs and other comprehensive income according to international accounting regulations. The results of the research of financial statements of the sixty largest capital groups listed on the Warsaw Stock Exchange regarding the presentation of this information in the statement of comprehensive income have also been presented.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 524
- Page Range: 121-136
- Page Count: 16
- Language: Polish