The analysis of comprehensive income indication present in income statement

Autor: Qi Zhang, Xi Cao, Yong-chen Li
Rok vydání: 2011
Předmět:
Zdroj: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management.
DOI: 10.1109/icieem.2011.6035146
Popis: The Financial Management Department made new demands on the income statement of the presentation of format in the issued in June 2009. It requires adding comprehensive income indication in income statement, including two items “other comprehensive income” and “comprehensive income amount”.[1] In view of this, this paper carries on the preliminary analysis on the necessities and the defects of the problem that comprehensive income indication presented in income statement.
Databáze: OpenAIRE