Add to ORKGRecent changes in accounting regulatory framework have resulted in the introduction of comprehensive income as a primary performance measure. The association between comprehensive income and company financial performance are analyzed and explored in the paper. It is concluded that the superiority of comprehensive income and its components over net income for the prediction of performance is still an issue in question. The mandating uniform disclosures of comprehensive income components for all industries are challenged as they are irrelevant to investors’ decisions. DOI: https://doi.org/10.15544/ssaf.2012.2
Research in accounting has thus far attempted to provide fair and useful financial performance measu...
Background: On 1 January 2009 amendments to IAS 1 concerning the presentation of comprehensive incom...
The reporting of comprehensive income is becoming increasingly important. After the introduction of...
AbstractThis paper addresses the comprehensive income in terms of the concept of calculation, report...
The aim of the paper is to compare the utility of the net income and the total comprehensive income ...
Professional accountants have accepted for decades net income a the key performance measure of a bus...
SFAS No. 130 allows three format choices for reporting comprehensive income (CI); two involve report...
The aim of the paper is to compare the utility of the net income and the total comprehensive income ...
Obtenue avec la mention très bien et les félicitations du juryThèse de DoctoratAccounting informatio...
AbstractThe reporting of comprehensive income is becoming increasingly important. The new version of...
This study examines effects of reporting comprehensive-income information in three different formats...
Financial statements are the key resource for assessing a company´s performance. The form and conten...
The Financial Accounting Standards Board (FASB) in 1997 compromised its belief that comprehensive in...
ASB considers that the concept of Comprehensive Income (C.I.) successfully answers financial stateme...
IASB considers that the concept of Comprehensive Income (C.I.) successfully answers financial statem...
Research in accounting has thus far attempted to provide fair and useful financial performance measu...
Background: On 1 January 2009 amendments to IAS 1 concerning the presentation of comprehensive incom...
The reporting of comprehensive income is becoming increasingly important. After the introduction of...
AbstractThis paper addresses the comprehensive income in terms of the concept of calculation, report...
The aim of the paper is to compare the utility of the net income and the total comprehensive income ...
Professional accountants have accepted for decades net income a the key performance measure of a bus...
SFAS No. 130 allows three format choices for reporting comprehensive income (CI); two involve report...
The aim of the paper is to compare the utility of the net income and the total comprehensive income ...
Obtenue avec la mention très bien et les félicitations du juryThèse de DoctoratAccounting informatio...
AbstractThe reporting of comprehensive income is becoming increasingly important. The new version of...
This study examines effects of reporting comprehensive-income information in three different formats...
Financial statements are the key resource for assessing a company´s performance. The form and conten...
The Financial Accounting Standards Board (FASB) in 1997 compromised its belief that comprehensive in...
ASB considers that the concept of Comprehensive Income (C.I.) successfully answers financial stateme...
IASB considers that the concept of Comprehensive Income (C.I.) successfully answers financial statem...
Research in accounting has thus far attempted to provide fair and useful financial performance measu...
Background: On 1 January 2009 amendments to IAS 1 concerning the presentation of comprehensive incom...
The reporting of comprehensive income is becoming increasingly important. After the introduction of...