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On the IASB comprehensive income project: an analysis of the case for dual income display


  • Philippe Van Cauwenberge
  • Ignace De Beelde


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  • Philippe Van Cauwenberge & Ignace De Beelde, 2007. "On the IASB comprehensive income project: an analysis of the case for dual income display," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 1-26.
  • Handle: RePEc:bla:abacus:v:43:y:2007:i:1:p:1-26

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    Cited by:

    1. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376.
    2. James Cataldo, 2015. "A framework for assessing comprehensive income risk exposure over varying time horizons," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 819-844, November.
    3. repec:eco:journ1:2017-04-66 is not listed on IDEAS
    4. Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
    5. Allan Hodgson & Mark Russell, 2014. "Comprehending Comprehensive Income," Australian Accounting Review, CPA Australia, vol. 24(2), pages 100-110, June.
    6. Alain Devalle & Riccardo Magarini, 2012. "Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 43-68.
    7. Stefano AMELIO, 2016. "The Connection between IAS/IFRS and Social Responsibility," Management Dynamics in the Knowledge Economy Journal, College of Management, National University of Political Studies and Public Administration, vol. 4(1), pages 7-30, March.

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