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Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study

Author

Listed:
  • Grosu Maria

    („Alexandru Ioan Cuza” University of Iasi, FEBA)

  • Mihalciuc Camelia

    („ªtefan cel Mare” University of Suceava, FEPA)

Abstract

It is known that, among the components of financial statements, a statement of profit and loss allows users to assess aspects of the company's performance through accounting result. But, with business development and expansion of multinationals, investors showed interest not only for accounting result, but for a comprehensive income or economic. At international level, issues concerning the determination of Comprehensive income are not recent. In Romania, however, with the application of International Financial Reporting Standards (IFRS) for the preparation of financial statements of listed companies, starting with the financial year ending at the end of 2012, the concept of comprehensive income acquires another dimension. In this context, we consider it necessary to analyze, through an econometric study, how to report Comprehensive income in the financial statements by a representative sample of companies listed on BSE, the frequency of elements Comprehensive income and the influence of individual components on whole.

Suggested Citation

  • Grosu Maria & Mihalciuc Camelia, 2015. "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 758-763, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:758-763
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    More about this item

    Keywords

    comprehensive income; net income; fianancial statements; listed companies; Bucharest Stock Exchange; IFRS.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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