Recognition of comprehensive income in Slovak companies
Straipsniai
Marta Lapková
Matej Bel University, Slovakia
Jana Stašová
Matej Bel University, Slovakia
Publikuota 2014-04-10
https://doi.org/10.15388/batp.2014.15.1
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Reikšminiai žodžiai

financial statements
comprehensive income
other comprehensive income

Kaip cituoti

Lapková M. ir Stašová J. (2014) „Recognition of comprehensive income in Slovak companies“, Buhalterinės apskaitos teorija ir praktika, 0(15), p. 8-14. doi: 10.15388/batp.2014.15.1.

Santrauka

Financial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations. If financial statements can be drawn up under a range of different principles and procedures, this may cause problems for external users. The purpose of this paper is to evaluate comprehensive income recognition in the financial statements of Slovak companies that are prepared according to IFRS, with an emphasis on items of other comprehensive income.

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