Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany
Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany. Methodology: A study of domestic and foreign literature was conducted with analysis of annual re...
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| Format: | Article |
| Language: | English |
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Kozminski University
2015-09-01
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| Series: | Management and Business Administration. Central Europe |
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| Online Access: | http://journals.indexcopernicus.com/fulltxt.php?ICID=1169516 |