ANALÝZA STRUKTURY PRVKŮ VYTVÁŘEJÍCÍCH PROVOZNÍ, FINANČNÍ A DALŠÍ SLOŽKY VÝSLEDKU EKONOMICKÉ ČINNOSTI ZA OBDOBÍ PODLE US GAAP A IAS / IFRS
The ordering a categorization of data in the income statement is unavoidable. Even in the absence of clearly identified subtotals, there is some form of implicit structure in any income statement. An immediate difficulty, however, is that attempts to define income statement categories can be viewed in one of two ways. First, they can be viewed as attempts to make distinctions that provide useful information - for example, by separating items that are not expected to recur, so that analysts and other users can focus on the entity ongoing business. Second, they can be categorized according to operating, financing and extraordinary activities. In thinking about possible income statement categories, a practical matter is that certain categorizations must take primacy over others. There is the possibility of introducing a second dimension to the statement of comprehensive income, which would then allow a second primary categorization to be made. This is approach favored by IASB: specifically, the two primary categorizations in the IASB proposed format are, first, operating and financing and, second, "income components" and "valuations adjustment". It gives possibility to display and present comprehensive income - i. e. all income and expenses, or all recognized changes in assets and liabilities except those related to transactions with owners as owners.
income statement, revenues, expenses, gains, losses, comprehensive income
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