Zasady prezentacji składników pozostałego wyniku całościowego – praktyka sprawozdawcza spółek należących do WIG 30 oraz DAX w latach 2012–2013
Presentation of other comprehensive income components – the reporting practices of companies from WIG 30 and DAX in 2012–2013

Summary/Abstract: The aim of the article is to identify the impact of the amendment to IAS 1 from 2012 on the presentation of the components of other comprehensive income by companies from the WIG 30 and DAX. The theoretical part of the article has been prepared on the basis of domestic and foreign literature. The empirical part of the article is based on information presented in the annual reports of companies from the Warsaw WIG 30 index and the German DAX index. Over the years 2012–2013 the form of presentation of other comprehensive income components changed. This concerned companies from both WIG 30 and DAX. In the article, the four main variants of the presentation of other comprehensive income components are identified. In the author’s opinion, the successive variants are characterized by increasing transparency of statements of other comprehensive income. The reporting practices of companies from DAX are ahead of the reporting practices of companies from WIG 30. For the analysis of the obtained results, the following descriptive statistics were used: arithmetic mean, standard deviation, median, and percentiles. The similarity of structures index was also used in the study.

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