Dochód całkowity jako kategoria rachunkowości - artykuł dyskusyjny
Purpose – The aim of article is to focus on incorrect defining terms which are used in accounting to de-scribe the financial result of entities preparing financial statements under IFRS, as well as the elements that shape this result Design/Methodology/approach – The critical analysis of the accounting regulations and literature, method of deduction and synthesis and case study. Originality/value – Indication of solutions proposed in the structure of the statement of comprehensive income, in which clearly sounding elements shaping the comprehensive income will be presented, which will improve the quality of this element of the financial statements
More...