Systematyka i analiza całkowitych dochodów ustalanych według MSSF

Abstract

The aim of the article is to present the comprehensive income established by International Financial Reporting Standards. Statement of comprehensive income was implemented by polish accounting law in 2009 for the entities using international financial reporting standards. In the article were explained main categories which influence on the comprehensive income. Some of the entities can present their total comprehensive income for a period as a single statement of comprehensive income, or in two statements – an income statement and a statement of comprehensive income. Three examples of these statements shows that in the practise there are not one scheme presentation of the income.