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Comprehensive income disclosure (the case of US companies)

Purpose: The purpose of this paper is to examine alternative reporting formats of comprehensive income (CI) information and measures the extent to which losses are being accumulated in other comprehensive income (OCI) in the specific context of two major FASB updates: Summary of Financial Accounting...

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Autori principali: Javed Mahmood, Irfan Mahmood
Natura: Artigo
Lingua:Inglês
Pubblicazione: Taylor & Francis Group 2019-01-01
Serie:Cogent Economics & Finance
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Accesso online:http://dx.doi.org/10.1080/23322039.2019.1674587
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