Sprawozdanie z wyniku całościowego jako źródło informacji na t. kapitałowych przychodów i kosztów – doświadczenia polskiego i niemieckiego rynku kap.
Statement of comprehensive income as a source of information on capital income and expenses – experience of Polish and German capital markets

Summary/Abstract: The aim of this paper is to highlight the form of presentation of comprehensive income by companies listed on the Warsaw and German stock exchanges. No analogous comparative research concerning the presentation of comprehensive income has been carried out yet. This paper is intended to fill the identi-fied research gap. The paper is based on a review of domestic and foreign literature. A significant element of the research is analysis of information presented in annual reports of public companies included in the Polish WIG 30 index and the German DAX index. Descriptive statistics, such as arithmetic mean, stand-ard deviation, median and percentiles, and the similarity of structures index were used in this study. Results of the research indicate that other comprehensive income, as part of the balance sheet total, was insignificant, whereas in relation to net profit it constituted a significant amount. Three main variants of presentation of other comprehensive income have been identified. In the case of Polish public companies there are two variants, while in the case of German public companies there are three. The differentiated form of presenting the components of other comprehensive income is a result of the fact that we are currently in a transitional period. The new form of presentation, in which other comprehensive income items are divided into two sections, has been in force since July 2012.

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