Autor:	L. Shmarova
Rok vydání:	2017
Předmět:	Comprehensive income business.industry Accounting General Medicine Business
Zdroj:	Auditor. 3:36-40
ISSN:	1998-0701
DOI:	10.12737/article_58f8b2f6179593.74207006
Popis:	This paper gives an overview of the international fi nancial reporting standards requirements for companies� comprehensive income reporting, examines the existing approaches to the interpretation of the �comprehensive income� term, analyzes possible options of the comprehensive income reporting, as well as gives attention to discussions in relation to the possible reclassifi cation of other comprehensive income components to profi t or loss statement of a company.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::e4bad0b672892815b7ae5a347bf46f19 https://doi.org/10.12737/article_58f8b2f6179593.74207006 Zobrazit plný text záznamu