The aim of the paper is to evaluate the differences on the reporting performance choices between the comprehensive income and the net profit in period of financial crises. In the first part this paper reports on the choice made by companies in their statement of comprehensive income with respect to the IAS/IFRS options. In the second part the calculations of Return on Equity (ROE), ROE Comprehensive Income (ROE CI) and Earnings per Share (EPS) are presented. Some of the data are compared with the Italian data. Statistical method is applied for the purpose of this research.

The impact of comprehensive income on the financial ratios in a period of crises

GAZZOLA, PATRIZIA;Amelio, Stefano
2014-01-01

Abstract

The aim of the paper is to evaluate the differences on the reporting performance choices between the comprehensive income and the net profit in period of financial crises. In the first part this paper reports on the choice made by companies in their statement of comprehensive income with respect to the IAS/IFRS options. In the second part the calculations of Return on Equity (ROE), ROE Comprehensive Income (ROE CI) and Earnings per Share (EPS) are presented. Some of the data are compared with the Italian data. Statistical method is applied for the purpose of this research.
2014
Martin Striz Pblishing
Enterprise and Competitive Environment, ECE 2014
978-80-87106-74-7
Enterprise and Competitive Environment, ECE 2014
Brno, Mendel University
march 6-7, 2014
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11383/2019262
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