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Comprehensive Income – Past, Present And Future


  • Mihaela Dumitrana

    () (The Bucharest Academy of Economic Studies Bucharest, Romania)

  • Iulia Jianu

    () (The Bucharest Academy of Economic Studies, Bucharest, Romania)

  • Gabriel Jinga

    () (The Bucharest Academy of Economic Studies Bucharest, Romania)


At present, the performance measurement in accounting is achieved with the help of the compre-hensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income was only a concept debated at the academic level, at present it has become reality. The reason consists in the changes made for IAS 1 regarding the obligation to draft the statement of the comprehensive in-come by all the companies applying IFRS. Do the companies have experience in preparing the statement of the comprehensive income? What element from other gains and losses has the greatest weight in preparing the statement of the comprehensive income? Does the statement of the compre-hensive income offer more pertinent information than the result from the profit and loss account? These are the questions which are answered in the above study.

Suggested Citation

  • Mihaela Dumitrana & Iulia Jianu & Gabriel Jinga, 2010. "Comprehensive Income – Past, Present And Future," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 25-40, july.
  • Handle: RePEc:aic:journl:y:2010:v:se:p:25-40

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    References listed on IDEAS

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    Cited by:

    1. Piosik Andrzej & Strojek-Filus Marzena, 2013. "An Assessment of the Application of Earnings Management Objectives and Instruments in Financial Reporting – Evidence of Survey Research Results," Scientific Annals of Economics and Business, De Gruyter Open, vol. 60(2), pages 1-26, December.

    More about this item


    comprehensive income; net income; IFRS; industrial companies.;

    JEL classification:

    • L16 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Industrial Organization and Macroeconomics; Macroeconomic Industrial Structure
    • P24 - Economic Systems - - Socialist Systems and Transition Economies - - - National Income, Product, and Expenditure; Money; Inflation


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