Postulowana forma ujawnień w sprawozdaniu z całkowitych dochodów
Recommended presentation of statement of comprehensive income

Summary/Abstract: Statement of Comprehensive Income as proposed by IAS 1 as well as Income Statement per Polish Accounting Act seem to have a lot of significant deficiencies. The most important is lack of disclosures for continuous and single transactions and ignoring the probability of income realization as a criterion for determining profit subtotals. This makes profit analysis for users of financial statements difficult in terms of its stability, predictability and comparability, which is especially important to asses timing, amounts and probability of future cash flows. The article proposes new presentation of Statement of Comprehensive Income, which can provide information which is more relevant for economic decisions.

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