Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
983149 | Procedia Economics and Finance | 2014 | 10 Pages |
Abstract
The aim of the paper is to evaluate the differences on the reporting performance choices between the comprehensive income and the net profit in period of financial crises. In the first part this paper reports on the choice made by companies in their statement of comprehensive income with respect to the IAS/IFRS options. In the second part the calculations of Return on Equity (ROE), ROE Comprehensive Income (ROE CI) and Earnings per Share (EPS) are presented. Some of the data are compared with the Italian data. Statistical method is applied for the purpose of this research.
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