M. Strojek-Filus
The importance of other comprehensive income for managers in a production entity
Abstract: One of the main parameters of the evaluation of financial position of entity is the level of total comprehensive income reported in financial reports. The study contains an overview of the other comprehensive income as the part of total comprehensive income. The research problem related to the significance of dates about the other comprehensive income ingredients for production entity management. The essence, arise reasons and main principles of the other comprehensive income in relating to the changes in own capital of entity was explained within the scope of law-regulated accounting. The paper concentrated on the producing tangible fixed assets problems.
Key words: other comprehensive income, revaluation reserve, statement on comprehensive income, financial result for a period, fair value
Read article »