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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Principais autores:	Marzena Remlein, Małgorzata Rówińska-Král’
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Rada Naukowa SKwP 2025-08-01
Colecção:	Zeszyty Teoretyczne Rachunkowości
Assuntos:	IFRS 18 IAS 1 comprehensive income financial result other comprehensive income statement of comprehensive income
Acesso em linha:	http://ztr.skwp.pl/gicid/01.3001.0055.2474
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