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Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange

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  • Prewysz-Kwinto Piotr

    (WSB University in Torun, Faculty of Finance and Management, Department of Finance, Młodzieżowa 31a, 87-100 Toruń, Poland)

Abstract

Research background: The rules of preparing the statement of comprehensive income are included in the International Accounting Standard 1 “Presentation of Financial Statements” which gives a lot of freedom in the way information is presented in these documents. So the following question was asked whether the way of presenting information regarding results between enterprises representing the same industries manifests similarities or differences?

Suggested Citation

  • Prewysz-Kwinto Piotr, 2019. "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 134-148, December.
    • Handle: RePEc:vrs:foeste:v:19:y:2019:i:2:p:134-148:n:9
    DOI: 10.2478/foli-2019-0018
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    References listed on IDEAS

    as
    1. Jacek Gad, 2016. "Information Transparency of the Statement of Comprehensive Income: The Reporting Practice of WIG30 and DAX Companies," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 12(3), pages 113-134.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    financial statement; other comprehensive income; comprehensive income; IAS/IFRS; accounting regulations; sector;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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