چهارشنبه 26 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Comprehensive income, a new dimension in performance measurement and reporting |
| عنوان فارسی مقاله | درآمد جامع ، بعد جدیدی در سنجش عملکرد و گزارش دهی |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2015 |
| عنوان مجله |
Procedia Economics and Finance |
| تعداد صفحات مقاله انگلیسی | 6 |
| رفرنس | دارد |
| تعداد رفرنس | 17 |
| چکیده مقاله | |
| چکیده |
This paper addresses the comprehensive income in terms of the concept of calculation, reporting, relevance, its relationship to the net income. Study methodology is based on critical analysis of literature and the empirical researches regarding comprehensive income and its consequences on financial reporting. The findings confirm that both net income and comprehensive income are useful in measuring the performance of a company. This paper can be a useful material for other future studies on deepening the concept of comprehensive income. |
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| دانلود | |
