Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

Gad Jacek
Additional contact information
Gad Jacek: University of Lodz, Faculty of Management, Department of Accounting, Matejki St. 22/26, 90-237 Lodz

Journal of Management and Business Administration. Central Europe, 2015, vol. 23, issue 3, 71-88

Abstract: Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany.

Keywords: other comprehensive income; statement of changes in equity; capital market (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.7206/mba.ce.2084-3356.151 (text/html)

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:vrs:jmbace:v:23:y:2015:i:3:p:71-88:n:5

DOI: 10.7206/mba.ce.2084-3356.151

Access Statistics for this article

Journal of Management and Business Administration. Central Europe is currently edited by Pawel Korzynski

More articles in Journal of Management and Business Administration. Central Europe from Sciendo
Bibliographic data for series maintained by Peter Golla ().