The IASB discussion paper, Preliminary Views on Financial Statement Presentation (IASB
2008), asks whether income should be aggregated and reported as a single comprehensive …

For France, Germany, the UK and the US for the period from 1994 to 2001, this study
explores empirically the association between valuation errors from a standard empirical …

The purpose of this paper is to investigate the properties of net income (NI) and total
comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of …

Comprehensive income (CI) contains a mixture of realised, unrealised, temporary, persistent
and recyclable elements. How, when and where these elements should be reported in …

In this paper, we investigate the value relevance of comprehensive income and its
components for a sample of 92 New Zealand companies over the period 2003–2010. We …

Purpose This paper aims to test whether a change in the reporting location of income, and
other comprehensive income (OCI) components, in a statement of comprehensive income …

The IASB and FASB are currently conducting a project on performance reporting which
broadly addresses the definition and presentation of income in financial statements. This …

One of the main differences between International Financial Reporting Standard (IFRS) 9
Financial Instruments and International Accounting Standard (IAS) 39 Financial Instruments …

This paper is a response to the exposure draft of proposed amendments to IAS 1
Presentation of Financial Statements published by the International Accounting Standards …

Este trabajo investiga la relevancia valorativa del resultado global frente al resultado
tradicional, a fin de analizar la conveniencia de dar mayor o menor transparencia a los …