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Subject
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accounting 1 comprehensive income 1 income definitions 1 income statement 1
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Free 1
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Article 1
Language
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English 1
Author
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Cosmin, Lungu Ionut 1 Dumitru, Andreea Paula 1
Published in...
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Romanian Economic Business Review 1
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RePEc 1
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Cumulative effect of a change in accounting principle: remove it from the income statement
Cosmin, Lungu Ionut; Dumitru, Andreea Paula - In: Romanian Economic Business Review 1 (2006) 3, pp. 88-92
managers have traditionally argued for less comprehensive measures. We compare performance for both income definitions and … component sets. Our results reveal that among income definitions, comprehensive income defined by Statement 130 dominates both …
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