Object

Title: Annual financial statements, the importance of other comprehensive income

Title in english:

Roczne sprawozdanie finansowe, wpływ sprawozdania z pozostałych całkowitych dochodów

Creator:

Warzocha, Grzegorz

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

Resource Identifier:

doi:10.15611/fins.2018.2.07 ; oai:dbc.wroc.pl:41244

Language:

eng

Relation:

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

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Oct 18, 2019

In our library since:

May 29, 2018

Number of object content hits:

43

Number of object content views in PDF format

35

All available object's versions:

https://www.dbc.wroc.pl/publication/50911

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