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Journal Article
Comprehensive Income Reporting
2024
Overview
This research addresses the concept of comprehensive income and the theoretical base for its reporting. Moreover, it discusses the origin of comprehensive income in accounting literature and significantly related regulations. Finally, it analyses the controversial debate arising from the performance reporting of other comprehensive income components, with more emphasis on the implications on investors' usefulness, and managers' other reporting decisions.
Publisher
جامعة قناة السويس - كلية التجارة بالاسماعيلية
Subject
