文章基本信息

标题：Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study
本地全文：下载
作者：Grosu Maria ; Mihalciuc Camelia
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：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.
关键词：comprehensive income;net income;fianancial statements;listed companies;Bucharest Stock Exchange;IFRS