Sprawozdanie z całkowitych dochodów w świetle regulacji FASB/IASB
The Comprehensive Income Statement in the Light of FASB and IASB Regulations
Author(s): Bogusława Bek-GaikSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
Keywords: financial reporting; comprehensive income statement; comprehensive income; IASB; FASB
Summary/Abstract: The basic objective of financial statements, which provide useful information to a wide audience (the role of the information report), has for years been the subject of discussion among organisations responsible for the accounting regulations in the world. The activities of entities were a matter of particular importance to the Accounting Standards Board that implemented the concept of comprehensive income from 1 January 2009. The article focuses on the requirements and form of presentation of the statement of comprehensive income according to FAS 130 and IAS 1.
Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
- Issue Year: 913/2013
- Issue No: 13
- Page Range: 43-56
- Page Count: 14
- Language: Polish