Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05
Linna Shi, Ping Wang, Nan Zhou
| Year of publication: |
October 2017
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|---|---|
| Authors: | Shi, Linna ; Wang, Ping ; Zhou, Nan |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 29.2017, 2, p. 139-144
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| Subject: | Other comprehensive income | Presentation format | ASU 2011-05 | Bilanzierungsgrundsätze | Accounting standards | IFRS | Einkommen | Income | Gewinn | Profit |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.racreg.2017.09.005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011811193