Sprawozdanie z całkowitych dochodów w praktyce wybranych spółek notowanych na GPW w Warszawie
The statement of comprehensive income used by companies listed in the WIG 20 index

Summary/Abstract: This article presents the key aspects of the presentation of the statement of comprehensive income. The authors examined information published in financial statements of companies included in the WIG 20 index in 2009 and companies which participated in this index in the last five years. The aim of the analysis was to find answers to the following questions: 1) what form of the presentation was adopted by companies (one or two state-ments)? 2) does the presentation of comprehensive income and equity allow the relations between these two categories to be analyzed? 3) has the new concept of comprehensive income increased the transparency of the financial statements?

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