Prezentacja innych dochodów całkowitych w sprawozdaniach finansowych wybranych spółek publicznych w Polsce w latach 2009–2011
Presentation of other comprehensive income in the financial statements of selected public companies in Poland in 2009–2011

Summary/Abstract: Other comprehensive income is a new economic category, being now tested in practice. It is necessary to investigate the practical aspects of presentation of other comprehensive income in the statement of compre-hensive income. The main objective of this paper is to examine what form of presenting other comprehen-sive income in the statement of comprehensive income has been chosen by Polish listed companies, what is the relevance of comprehensive income and the average number of items presented in other comprehensive income by the surveyed public companies (the structure of other comprehensive income). The research method used in the article includes literature studies, analysis of regulations concerning statements of com-prehensive income (mainly IAS 1) and analysis of financial statements prepared in accordance with Interna-tional Financial Reporting Standards by selected Polish public companies for the years 2009–2011. The results show that in practice the presentation of information on other comprehensive income varies consid-erably between the companies, which creates difficulties in making comparative analysis; it is necessary to search for relevant data in multiple notes.

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