Prezentacja innych dochodów całkowitych w sprawozdaniach finansowych wybranych spółek publicznych w Polsce w latach 2009–2011

Bek-Gaik, Bogusława

doi:10.5604/16414381.1046225

Cited by 4 publications

(3 citation statements)

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“…Considering the results of research carried out by the authors of this paper and the findings of previous studies, it should be pointed out that the informative value of financial statements has increased, although probably not as much as it was expected. This study confirmed the conclusions of other authors that a lack of a uniform structure of this report is noticeable (Bek-Gaik, 2013a;Bek-Gaik, 2013b). While in the opinion of the authors of this paper, the lack of an explicit obligation to prepare one or two statements concerning profit or loss and other comprehensive income does not significantly affect the assessment of the entity's financial performance, a differentiated approach to the presentation of tax effects for individual items of OCI is an element hindering the comparability of financial statements.…”

Section: Discussionsupporting

confidence: 94%

“…Frendzel and Szychta (2013), Sajnóg (2018) -potential investors are probably not willing to devote their time and work to the detailed analysis of the notes supplementing the financial statements. On the other hand, some of the items of OCI, such as actuarial gains/losses or the effects of applying cash flow hedge accounting principles, sometimes have a very significant impact on the level of total income, what has been confirmed not only in this paper, but also in previous studies (Bek-Gaik, 2013b). Hence, obligation introduced in IAS 1 to prepare the statement of comprehensive income should be considered as important as it increases the usefulness of financial statement.…”

Section: Discussionsupporting

confidence: 79%

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Usefulness of comprehensive income statement – preliminary study on the example of companies from the WIG30 index

Czajor¹,

Druszcz²,

Hendryk³

2020

Financial Sciences

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The financial result of a company is undoubtedly the most frequently analyzed category in making economic decisions. The changing needs of financial statements users resulted in the replacement of the classic financial result with the broader concept of comprehensive income, which was regulated in the International Accounting Standard 1 Presentation of financial statements. As a result a statement of the entity's comprehensive income is created. An important element analyzed by the scientific community is the presentation of the mentioned comprehensive income and its usefulness. The purpose of the article is to determine the impact of introducing the obligation to prepare a statement of comprehensive income on the usefulness of the financial statement. The usefulness has been assessed from the perspective of the form of statement of comprehensive income and the relevance of other comprehensive income's items as compared with net income.

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Section: Discussionsupporting

confidence: 94%

Section: Discussionsupporting

confidence: 79%

Usefulness of comprehensive income statement – preliminary study on the example of companies from the WIG30 index

Czajor¹,

Druszcz²,

Hendryk³

2020

Financial Sciences

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“…The direct premise of the study was the lack of research in literature, not on the motives of implementation of comprehensive income to the company's financial reporting system, but rather on the usefulness of this category for investors in Poland. Although one can find papers dealing with the topic of comprehensive income in Polish literature, these studies mainly concern issues from the field of accounting, especially the form and structure of the comprehensive income statement (Szychta and de la Rosa, 2012;Bek-Gaik, 2013;Gad, 2017). Thus, identifying the profile and preferences of Polish individual investors in the use of information retrieved from financial statements for the purpose of making investment decisions creates relatively new challenges for scientific research and is not present in literature.…”

Section: Introductionmentioning

confidence: 99%

Effects of comprehensive income reporting on judgments of non–professional investors

Sajnóg¹

2020

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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This study examines the usefulness of comprehensive income as important information in the financial statements for the purpose of making investment decisions by Polish non-professional investors. The discussed research problem was realised in two parts. The first part depicts mainly theoretical reflections on the concept of comprehensive income and its strengths and weaknesses for investors. The second part outlines the survey results on the usefulness of comprehensive income in the opinions of individual investors which show that respondents assessed comprehensive income (including its components) as important for making investment decisions. At the same time, users of financial statements were quite unanimous that the implementation of comprehensive income to the financial reporting system increased the transparency of information and allowed for more accurate financial analyses of joint stock companies. In many cases, comprehensive income was considered to be a better measure of economic efficiency and market value than 'traditional' net income.

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The impact of IFRS 16 on the financial position of selected companies from the WIG30 index

Krawczak¹,

Dyląg²

2018

ZTR

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The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were used to accomplish the goal: analysis of the literature of the subject and analysis of international reporting standards regarding accounting for leases. In the empirical part of the article, a simulation was carried out. It analyzed the impact of capitalization of operating lease on the selected parts of the balance sheet and changes in profitability of four entities listed on the Warsaw Stock Exchange. The results of empirical research indicate an increase in the value of assets and liabili- ties, a decline in the financial results, and an increase in profitability and debt ratios. The largest changes pertained to the equity and asset debt ratio, which confirms that the application of IFRS 16 will show corporate indebtedness, thus increasing investors' knowledge of the actual risk with which the company is burdened. The main value of this article is the originality of the pilot study carried out. To the best of the authors’ knowledge, these are the first practical measurements of the impact of capitalization of operating lease on the changes in profitability and indebtedness of the reporting entities.

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Prezentacja innych dochodów całkowitych w sprawozdaniach finansowych wybranych spółek publicznych w Polsce w latach 2009–2011

Cited by 4 publications

References 0 publications

Usefulness of comprehensive income statement – preliminary study on the example of companies from the WIG30 index

Usefulness of comprehensive income statement – preliminary study on the example of companies from the WIG30 index

Effects of comprehensive income reporting on judgments of non–professional investors

The impact of IFRS 16 on the financial position of selected companies from the WIG30 index

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