Gerencia Financiera: El mundo empresarial actual “globalizado y ultra competitivo”, ha supuesto para las empresas que operan en mercados nacionales e internacionales que se enfrenten a un entorno lleno de oportunidades y amenazas, en el que es necesario desarrollar estrategias de planeación...

A partire dai bilanci dell’esercizio 2009, l’applicazione dello IAS 1 revised richiede al conto economico l’evidenza del total comprehensive income, una misura di performance che si ottiene sommando alla tradizionale figura del profit or loss quei valori non realizzati (segnatamente,...

International Accounting Standard No. 1 was released in 2007. The standard required publicly traded companies to separately report comprehensive income in the financial statements. International Accounting Standard No. 1 prescribed two alternative formats for the presentation without mandating...

Based on the claim that comprehensive income is a better measure of financial performance than net income, International Accounting Standard No. 1 (IAS 1) requires that companies report comprehensive income in a primary financial statement. In this paper, we test the ability of comprehensive...