Sprawozdanie z zysku całkowitego a bieżący zysk operacyjny – użyteczność decyzyjna w świetle badań naukowych
Comprehensive income vs. current operating income – decision usefulness in the light of re-search findings

Summary/Abstract: The article presents theoretical foundations of comprehensive income concept as well as forces driv-ing implementation of all inclusive income concept in US, UK, Canadian and IFRS financial reporting system. The most important arguments in debate on comprehensive income concept and current oper-ating income concept were presented. The main aim of the article is to compare decision usefulness of net income vs. comprehensive income on the basis of performed research studies. The main focus of these studies was income in respect to stock return, share price (market capitalization), prediction value and executive compensation. The summary of the results does not provide a clear picture or conclusive evidence about which income (all inclusive or current operating) is more important from the perspective of decision usefulness.

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