Ocena porównywalności informacji w sprawozdaniach z wyniku i pozostałych całkowitych dochodów na przykładzie spółek objętych indeksem WIG30
Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies

Summary/Abstract: The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign companies) and to propose some solutions to increase comparability. 21 financial statements for 2016 were analyzed. Two research methods were used: literature review and analysis of the content of financial statements. All companies pre-sented gross profit subtotal, which classified expenses by function in the state-ment of profit or loss and other comprehensive income (almost 75% of analyzed companies). However, some differences were observed in the calculation of that subtotal. The majority of the companies also presented other subtotals which are not required by IAS 1 – an operating profit subtotal and profit before tax subtotal. Generally all companies classified expenses by nature in the manner prescribed in the Polish Accounting Act. IASB should consider a requirement that compa-nies present more additional subtotals in the statement of profit or loss and other comprehensive income, and should also prescribe the way of its calculation be-cause many companies in the world (including Poland) present such subtotals. Moreover, in order to increase comparability of this statement, it might be advis-able to introduce more detailed regulations concerning classification of expenses by nature and the place of presentation of the item Share of result of associates and joint ventures, because as some research indicates there are inconsistencies at the global scale. The findings of this research can be useful for the IASB work on changes in the structure and content of the statement of profit or loss and other comprehensive income to increase its comparability. Moreover, in Poland, previ-ous research concerning the structure and content of the statement of profit or loss and other comprehensive income mainly focused on other comprehensive income rather than profit or loss.

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