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Reporting comprehensive income: evidence from Portuguese listed companies
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Resumo(s)
This research aims to provide evidence about Comprehensive Income and better understanding the concept, its importance and the practices of reporting. Hence, this paper analyzes the annual reports referencing 2012 of listed companies in Portugal to get insight about Comprehensive Income reporting. The findings suggest that there is one item that excels from the others, as well as one format is more common than the other. The results also suggest that despite its relevance, Comprehensive Income is noticeable compared to Net Income. Current reporting standards in force as well as legal frameworks are vague and difficult transparency and homogeneity between companies.
Descrição
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
Palavras-chave
Financial reporting Comprehensive income IAS 1 Euronext Lisbon