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On income, revenue and profit in IFRSs, and their presentation in financial statements

The purpose of this article is to present and analyze the meaning of and relations among the concepts of income, revenue, profit, gain, and total comprehensive income as used in IFRSs, which, even in the original version of IFRS (in English) arouse controversy as they are not always consistent, and...

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Библиографические подробности
Главный автор: Radosław Ignatowski
Формат: Artigo
Язык:Inglês
Опубликовано: Rada Naukowa SKwP 2014-12-01
Серии:Zeszyty Teoretyczne Rachunkowości
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Online-ссылка:http://ztr.skwp.pl/gicid/01.3001.0003.3504
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