Is comprehensive income required by IAS 1 relevant for users? A review of the literature

Preprint English OPEN
Anne Le Manh-Béna;
(2009)
  • Publisher: HAL CCSD
  • Subject: income | [SHS.GESTION]Humanities and Social Sciences/Business administration | performance | consistency. | relevance of financial information | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | comprehensive income | consistency | consistency,performance,income,comprehensive income,relevance of financial information,consistency.

Professional accountants have accepted for decades net income a the key performance measure of a business. The IASB decision in 2007 to require the publication of comprehensive income as it has been the case since 1997 in the United States, has fed the long time debate ... View more
  • References (22)
    22 references, page 1 of 3

    Batsch L. (2005) « Le Comprehensive income: vers la Full Fair Value », cahier de recherche du CEREG n° 2005-06, Université Paris Dauphine.

    Belkaoui A. (1984), « Théorie comptable », Presses de l‟université du Québec, pp. 142-151.

    Belkaoui A. (1992) « Accounting Theory », Academic Press Londres.

    Beresford D., Johnson T. et Reither C. (1996) « Is a second statement needed? », Journal of Accountancy, avril 1996, pp. 69-72.

    Bessire D. (1999) « Définir la performance », Comptabilité-Contrôle-Audit, Tome 5 - vol 2, septembre, pp. 127- 150.

    Biddle G. et Choi J. (2003) « Is Comprehensive Income Relevant », working paper.

    Cahan S., Courtenay S, Gronewoller P. et Upton D. (2000), « Value Relevance of Mandated Comprehensive Income Disclosures », Journal of Business Finance and Accounting (27/9), pp. 1273-1301.

    Chambers D., Linsmeier T., Shakespeare C. et Sougiannis T. (2006) « An Evaluation of SFAS 130 Comprehensive Income Disclosures », Working paper.

    Cheng A., Cheung J. et Gopalakrishnan (1993) « On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns », Accounting and Business Research, Vol. 23, n° 91, pp. 195-203.

    Deegan C. et Unermann J. (2006) « Financial Accounting Theory », Mc Graw Hill Companies.

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