USE OF STATEMENT OF COMPREHENSIVE INCOME FOR FINANCIAL ANALYSIS

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Published:
Jun 28, 2019
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No. 21(70) (2019)
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Małgorzata Rówińska
Uniwersytet Ekonomiczny w Katowicach
https://orcid.org/0000-0001-7085-3867

DOI: https://doi.org/10.22630/PEFIM.2019.21.70.17
Keywords : profitability, profitability analyses, statement of comprehensive income
Abstract
The information on the results of operations of business entities drawing up the financial statements on the basis of the IFRS, is presented in a statement of comprehensive incomes. Comprehensive income includes the elements affecting the financial result (revenues and costs) as well as other, comprehensive incomes. The manner of presenting those categories is not very clear, especially in terms of using the information for profitability analyses. It has been indicated, with the example of the financial statements of the selected companies, how the manner of presenting information may distort the perception of the financial condition of an entity.

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How to Cite
Rówińska, M. (2019). USE OF STATEMENT OF COMPREHENSIVE INCOME FOR FINANCIAL ANALYSIS. The Scientific Journal European Policies, Finance and Marketing, (21(70), 211–219. https://doi.org/10.22630/PEFIM.2019.21.70.17
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