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The Comprehensive Income – A New Dimension in Measuring the Financial Results by Applying IFRS

Author

Listed:
  • Victor Munteanu

    ()

  • Alice Tinta

    ()

  • Lavinia Copcinschi

    ()

  • Simina Vera

    ()

  • Anda Laceanu

    ()

  • Carmen Luschi

    ()

Abstract

A premise of the normalization accounting, the globalization is characterized by the interaction of financial, material and human resources at international level. It develops and diversifies the transactions produced by economic entities, which influences the opportunity of processing and communication of information. A normalization of the synthesis situation (financial reporting) concerning the comprehensive income which would replace or complete the traditional format of the income statement has become a permanent joint project initiated by IASB and FASB to achieve convergence between the standards of IFRS and USA GAAP.

Suggested Citation

  • Victor Munteanu & Alice Tinta & Lavinia Copcinschi & Simina Vera & Anda Laceanu & Carmen Luschi, 2015. "The Comprehensive Income – A New Dimension in Measuring the Financial Results by Applying IFRS," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 33-37, March.
  • Handle: RePEc:khe:journl:v:7:y:2015:i:1:p:33-37
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    File URL: http://orizonturi.ucdc.ro/arhiva/khe7nr1/munteanu2.pdf
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    References listed on IDEAS

    as
    1. Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert, 1999. "Is comprehensive income superior to net income as a measure of firm performance?1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 43-67, January.
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