Dochody całkowite w sprawozdaniach finansowych największych spółek notowanych na GPW w Warszawie

Abstract

Reporting of comprehensive income (CI) is a novelty since 2009 for the Polish accounting community and financial statements users. The obligation to present total CI in consolidated financial statements was imposed on listed companies operating in the European Union with the revision in 2007 of the International Accounting Standard (IAS) 1 Presentation of Financial Statements, starting from 2009. The purpose of this paper is to explain the nature of CI and rules for its presentation in the light of the provisions of IAS 1 and its latest amendments (June 2011), and to analyze the way of presenting and the amounts of total comprehensive income and its components in consolidated financial statements for years 2009–2010, published by the largest companies listed on the Warsaw Stock Exchange. The analysis of these statements showed that 75% of the studied companies prepared two statements: a separate income statement and a statement of comprehensive income, and the remaining companies (25%) prepared a single statement of comprehensive income. The values of other comprehensive income (OCI) in some of the companies were significant. OCI in 2010 in the majority of the analysed companies had positive values, which caused increase in total CI in relation to net profit. In the remaining entities which reported OCI its values were negative, which had a negative effect on the amounts of total CI.