Atıf Sayısı
11
Görüntüleme
64
İndirme
32
In terms of accounting standards; incomes and expenses occurred during the period and profits or losses ultimately achieved by business, is presented in the income statement; however, some of them are presented in the equity section. Income or loss presented in equity section is called as “other comprehensive income”. The main components of other comprehensive income are consisted of revaluation surplus of property, plant and equipment, revaluation surplus of intangible assets, effects of changes in foreign exchange rates, actuarial gains and losses, valuation differences of financial assets and derivatives. This study is aiming to explain how to account the elements being classified in other comprehensive income by examining them.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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