Business & Management Studies: An International Journal
VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS
Yazarlar: Serhan Gürkan, Yasemin Köse
Cilt 1 , Sayı 3 , 2013 , Sayfalar 269-280
Konular:-
Anahtar Kelimeler:-
Özet: Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.
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BibTex
KOPYALA
@article{2013, title={VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS}, volume={1}, number={269–280}, publisher={Business & Management Studies}, author={Serhan Gürkan, Yasemin Köse}, year={2013} }
APA
KOPYALA
Serhan Gürkan, Yasemin Köse. (2013). VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS (Vol. 1). Vol. 1. Business & Management Studies.
MLA
KOPYALA
Serhan Gürkan, Yasemin Köse. VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS. no. 269–280, Business & Management Studies, 2013.