Методологические аспекты формирования информации в отчёте о прибыли или убытке и прочем совокупном доходе

Abstract

The purpose of this article is to deepen and expand the knowledge about the procedure of preparing and presenting financial statements in accordance with IFRS. The article treats the statement of profit or loss and other comprehensive income, and also it discloses and analyzes the methodology of its preparation. În the framework of the study were used the comparison, classification, analysis and synthesis, induction and deduction methods, that revealed the features of the formation of the indicators of this report and determined its significance and target orientation. DOI: https://doi.org/10.53486/sstc.v2.39; CZU: 657.15:006.3; JEL: M41