Comprehensive Income – Past, Present And Future

Mihaela Dumitrana (), Iulia Jianu () and Gabriel Jinga ()
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Mihaela Dumitrana: The Bucharest Academy of Economic Studies Bucharest, Romania
Iulia Jianu: The Bucharest Academy of Economic Studies, Bucharest, Romania
Gabriel Jinga: The Bucharest Academy of Economic Studies Bucharest, Romania

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2010, vol. 2010SE, 25-40

Abstract: At present, the performance measurement in accounting is achieved with the help of the compre-hensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income was only a concept debated at the academic level, at present it has become reality. The reason consists in the changes made for IAS 1 regarding the obligation to draft the statement of the comprehensive in-come by all the companies applying IFRS. Do the companies have experience in preparing the statement of the comprehensive income? What element from other gains and losses has the greatest weight in preparing the statement of the comprehensive income? Does the statement of the compre-hensive income offer more pertinent information than the result from the profit and loss account? These are the questions which are answered in the above study.

Keywords: comprehensive income; net income; IFRS; industrial companies. (search for similar items in EconPapers)
JEL-codes: L16 P24 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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