On income, revenue and profit in IFRSs, and their presentation in financial statements

The purpose of this article is to present and analyze the meaning of and relations among the concepts of income, revenue, profit, gain, and total comprehensive income as used in IFRSs, which, even in the original version of IFRS (in English) arouse controversy as they are not always consistent, and...

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Bibliographic Details
Main Author: Radosław Ignatowski
Format: Article
Language:English
Published: Rada Naukowa SKwP 2014-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0003.3504
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