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Measurement and presentation of comprehensive income in financial statements of companies

100%

Szychta A.

tom 2010(59(115))

117-142

The paper explains the nature, measurement and presentation of comprehen-sive income in financial reporting to highlight the complexity of issues relating to income from the semantic, syntactic and pragmatic viewpoint, in the light of rele-vant accounting regulations, especially IAS 1 Presentation of Financial Statements and proposal for its amendment prepared by the IASB in 2010.Two concepts of income known in theory and practice, i.e. income as a measure of business entity's performance and as an enhancement of shareholder (investor) wealth, are reflected in accounting through measurement and presentation in finan-cial statements:1) net income, which encompasses current operating profit,2) comprehensive income.The determination and presentation of these categories in financial statements are controversial issues, widely discussed by accounting theorists and regulators. However, changes in financial reporting regulations and practice over the past two decades indicate an increasing number of companies presenting comprehensive income and its components in their financial statements. Presentation of net in-come, other comprehensive income and total comprehensive income in one state-ment, i.e. statement of profit or loss and another comprehensive income, in the format proposed in 2010 in the IASB and FASB Exposure Draft, seems to be a solu-tion enhancing the clarity of the financial statement. It embraces two categories of income and can make it easier for users to evaluate the performance of a public company and its management in the reporting period as well as the impact of com-prehensive income and its components on an increase of shareholders wealth.

Information Transparency of the Statement of Comprehensive Income: The Reporting Practice of WIG30 and DAX Companies

63%

Gad J.

nr 3

113-134

This article aims to identify changes in the form of the statement of comprehensive income in companies in the WIG30 and DAX indices. It also aims to identify and grade components of other comprehensive income, in terms of the information transparency of the presentation options. The article demonstrates also the impact of national cultural dimensions on the form of the statement of comprehensive income. The study found that most of the surveyed companies present their statement of comprehensive income in two statements, with the number of accounting notes regarding comprehensive income presented by companies in their financial statements increasing over the period under study. The study identified four options for the presentation of other comprehensive income components used by the surveyed companies in the years 2012-2014, with the particular option chosen reflecting the different information transparency of the statement of comprehensive income. The results show that the practice of reporting in the area of the statement of comprehensive income of the DAX index companies is ahead of that in the WIG30 index. The research results on information transparency of the statement of comprehensive income correspond to one of the national cultural dimensions.