Object structure
Title:

Annual financial statements, the importance of other comprehensive income

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Roczne sprawozdanie finansowe, wpływ sprawozdania z pozostałych całkowitych dochodów

Creator:

Warzocha, Grzegorz

Subject and Keywords:

other comprehensive income ; financial statements ; financial reporting ; pozostałe całkowite dochody ; sprawozdanie finansowe ; sprawozdawczość finansowa

Description:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 2, s. 90-101

Abstrakt:

The objective of the research was to verify whether the financial information presented in other comprehensive income has a material impact on the statement of total comprehensive income and financial statements viewed as a whole. The research focused primarily on the presentation requirements defined by the International Accounting Standard IAS 1 Presentation of Financial Statements and study of the annual reports filed in 2014-2016 by the WIG 20 constituent companies listed on the Warsaw Stock Exchange. In order to assess whether the impact of the financial information reported in other comprehensive income is material, relevant concepts of materiality were applied. It was tentatively assumed that the financial information presented in other comprehensive statement will be material. The results of the conducted research study confirmed in general this assumption

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/fins.2018.2.07

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 2

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

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