Systematic and analysis of the comprehensive income established by IFRS

The aim of the article is to present the comprehensive income established by International Financial Reporting Standards. Statement of comprehensive income was implemented by polish accounting law in 2009 for the entities using international financial reporting standards. In the article were explained main categories which influence on the comprehensive income. Some of the entities can present their total comprehensive income for a period as a single statement of comprehensive income, or in two statements – an income statement and a statement of comprehensive income. Three examples of these statements shows that in the practise there are not one scheme presentation of the income.Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00