COMPONENTS OF COMPREHENSIVE INCOME: RECLASSIFICATION AND PROBLEMS OF FORMATION
Journal: Synergy of Science (Vol.12, No. 1)Publication Date: 2017-06-30
Authors : Sarycheva S.V.;
Page : 0-0
Keywords : the components of the income statement; reclassification; comprehensive income; statement of financial performance.;
Abstract
The article reveals the content of the components of the report on financial results according to Russian and foreign standards of accounting (financial) statements. The proposed new form of report on financial results in the part of comprehensive income according to the company.
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