Reklasyfikacja innych wyników całościowych jako szczególny przypadek alokacji przychodów i kosztów
Other comprehensive income reclassification as a special case of income and expenses allocation

Summary/Abstract: The article is dedicated to a particularly topical issue in financial reporting, which is the reclassification of other comprehensive income. It presents reflections on the reclassification criteria and principles for recognizing its impact on the balance sheet and comprehensive income statement. It also analyzes the similarities and differences between the process of reclassification of other comprehensive income and the process of traditional allocation of income and expenses. The proposals presented by the author are part of discussion on the conceptual framework of financial reporting conducted by the IASB.

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