Essays about: "Components of other comprehensive income"

Found 2 essays containing the words Components of other comprehensive income.

1. 1. Other Comprehensive Income in a Residual Income Valuation Context -A practical approach to the impact of other comprehensive income for the residual income valuation model on the Swedish equity market

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Maria Bäckman Berg; Angelica Richtnér; [2015]
   Keywords : Other comprehensive income; residual income valuation model; IAS-1; Swedish equity market;

   Abstract : This study investigates the effect of other comprehensive income for equity valuation conducted with the residual income valuation model on the Swedish equity market. A pre-study is carried out to investigate whether the introduction of the revised IAS-1 Presentation of Financial Statements in 2009 resulted in a significant occurrence and magnitude of reported other comprehensive income for the companies listed on NASDAQ OMX Stockholm. READ MORE

3. 2. The value relevance of comprehensive income

   University essay from Företagsekonomiska institutionen

   Author : Elena Ringström; Jörgen Ekström; [2012]
   Keywords : Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

   Abstract : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. READ MORE