English, Article edition: ANALÝZA STRUKTURY PRVKŮ VYTVÁŘEJÍCÍCH PROVOZNÍ, FINANČNÍ A DALŠÍ SLOŽKY VÝSLEDKU EKONOMICKÉ ČINNOSTI ZA OBDOBÍ PODLE US GAAP A IAS / IFRS Dana Kovanicová

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/196937
Physical Description
  • article
Language
  • English

Edition details

Title
  • ANALÝZA STRUKTURY PRVKŮ VYTVÁŘEJÍCÍCH PROVOZNÍ, FINANČNÍ A DALŠÍ SLOŽKY VÝSLEDKU EKONOMICKÉ ČINNOSTI ZA OBDOBÍ PODLE US GAAP A IAS /​ IFRS
Author
  • Dana Kovanicová
Physical Description
  • article
Notes
  • 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
  • RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:248:p:77-106
Language
  • English
Contributed by
OAIster

Get this edition

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment