Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study

Grosu Maria () and Mihalciuc Camelia ()
Additional contact information
Grosu Maria: „Alexandru Ioan Cuza” University of Iasi, FEBA
Mihalciuc Camelia: „ªtefan cel Mare” University of Suceava, FEPA

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 758-763

Abstract: It is known that, among the components of financial statements, a statement of profit and loss allows users to assess aspects of the company's performance through accounting result. But, with business development and expansion of multinationals, investors showed interest not only for accounting result, but for a comprehensive income or economic. At international level, issues concerning the determination of Comprehensive income are not recent. In Romania, however, with the application of International Financial Reporting Standards (IFRS) for the preparation of financial statements of listed companies, starting with the financial year ending at the end of 2012, the concept of comprehensive income acquires another dimension. In this context, we consider it necessary to analyze, through an econometric study, how to report Comprehensive income in the financial statements by a representative sample of companies listed on BSE, the frequency of elements Comprehensive income and the influence of individual components on whole.

Keywords: comprehensive income; net income; fianancial statements; listed companies; Bucharest Stock Exchange; IFRS. (search for similar items in EconPapers)
JEL-codes: M41 M48 M49 (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/2015/ANA ... ssue_1_pt%20site.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:758-763

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().