Prezentacja innych całkowitych dochodów według standardów międzynarodowych
Presentation of other comprehensive income according to international standards

Summary/Abstract: In recent years the number of items required to be recognized in other comprehensive income has significantly increased. The article presents the changes in the presentation of other comprehensive income comparing the requirements of the international financial reporting standards and U.S. generally accepted accounting principles. The analysis shows that despite the fact that in the past few years, the recognition and presentation of other comprehensive income have been significantly harmonized across the existing standards − a number of differences in the detailed rules for the presentation still remain.

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