IFRS 18 – Changes in the presentation of categories that shape comprehensive income: Theoretical and practical implications

Purpose: The objective of the article is to assess the changes in the presentation of comprehensive income in financial statements prepared under IFRS, comparing IAS 1 and IFRS 18. The article also examines practical implications for financial analysis and proposes an alternative statement structure...

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Номзүйн дэлгэрэнгүй

Үндсэн зохиолчид:	Marzena Remlein, Małgorzata Rówińska-Král’
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Rada Naukowa SKwP 2025-08-01
Цуврал:	Zeszyty Teoretyczne Rachunkowości
Нөхцлүүд:	IFRS 18 IAS 1 comprehensive income financial result other comprehensive income statement of comprehensive income
Онлайн хандалт:	http://ztr.skwp.pl/gicid/01.3001.0055.2474
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!