BUSINESS INFORM №1-2016

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41

Section: Accounting and Auditing
UDC 657.37:336
Pylypenko L. M.
Comprehensive Income in Terms of Representing Efficiency by Enterprises of Postindustrial Economy (p. 253 - 257)
The article is aimed at studying content, composition and appointment of its comprehensive income statement, analyzing its compliance with the information requirements of the stakeholders of postindustrial economy enterprises. It has been found that comprehensive income actually reflects the amount of augmentation of contributed capital of enterprise, corresponding to the economic nature of its profit. It is reasoned that representation of comprehensive income in the public financial reporting allows enterprises to partially solve the problem of methodological dualism in the evaluation of their assets and performance results. It has been substantiated that particulars in the interpretation of comprehensive income depend both on the enterprise, the composition and structure of its own capital, and from the stakeholder, nature of the interest he attaches to the enterprise, etc. Prospects of the further researches in this direction are searching for objective criteria for the recognition of income and expenses, their distinction in determining the objects for depreciation – to financial results or directly to the change of components of shareholders' equity, because these criteria determine the structure of the comprehensive income of enterprise.
Keywords: comprehensive income, profit, efficiency of enterprise activity, financial statements
Bibl.: 16.

Pylypenko Liubomyr M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Pylypenko, Liubomyr M. (2016) “Comprehensive Income in Terms of Representing Efficiency by Enterprises of Postindustrial Economy.” Business Inform 1:253–257.

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