Mesures de la performance et les autres éléments du résultat global (OCI): état de l'art

Philippe Touron ()
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Philippe Touron: pôle de recherche interdisciplinaire en science du management - PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne

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Abstract: This paper is a survey about comprehensive income and other comprehensive income. The paper identifies areas of research. Are the components added to net income to achieve comprehensive income truly useful and if so, for who? What are the most potentially useful areas for research? It consists of two parts: firstly, we provide a literature review around the subject "comprehensive income", and secondly we provide a review for each component of other comprehensive income.

Keywords: OCI; IFRS; Europe (search for similar items in EconPapers)
Date: 2016-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01902529
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Published in Accountability, Responsabilités et Comptabilités, May 2016, Poitier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01902529

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