CAUWENBERGE, P. VAN; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005
The IASB is presently involved in a project on reporting comprehensive income. Since the IASB accounting system is a mixture of two income determination methods, to wit historical cost accounting and fair value accounting, an interesting question pertains to whether the display of comprehensive...