Fernández, Francisco Sousa; Arana, María Mercedes Carro - In: Global Journal of Business Research 4 (2010) 3, pp. 89-100
Given the increasing importance of comprehensive income as an indicator of corporate performance internationally, especially since the revision of International Accounting Standard 1 (IAS 1) by the International Accounting Standards Board (IASB) in 2007, in this paper we intend to assess its...
