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International accounting and auditing standards adoption in non-EU Eastern European countries : review of regulations and literature

Rykaczewski, Maria; Thevenot, Maya A.; Vulcheva, Maria - In: Journal of international accounting research 21 (2022) 1, pp. 77-100

Persistent link: https://www.econbiz.de/10013417201

Reporting Location and the Value Relevance of Accounting Information : The Case of Other Comprehensive Income

Schaberl, Philipp D. - 2017

This paper examines the influence of reporting location on the value relevance of other comprehensive income (OCI). Accounting Standards Update (ASU) 2011-05 “Presentation of Comprehensive Income” requires firms to report OCI in a performance statement (i.e., either below net income in a...

Persistent link: https://www.econbiz.de/10012949749