The statement of comprehensive income used by companies listed in the WIG 20 index
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 62
Abstract
This article presents the key aspects of the presentation of the statement of comprehensiveincome. The authors examined information published in financial statementsof companies included in the WIG 20 index in 2009 and companies which participatedin this index in the last five years. The aim of the analysis was to find answersto the following questions:1) what form of the presentation was adopted by companies (one or two statements)?2) does the presentation of comprehensive income and equity allow the relationsbetween these two categories to be analyzed?3) has the new concept of comprehensive income increased the transparency of thefinancial statements?
Authors and Affiliations
Ewa Walińska, Bogusława Bek-Gaik
Keywords
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- EP ID EP53594
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