بررسي اهميت و ضرورت گزارش سود و زيان جامع در ايران

A Survey of The Significance and Necessity of Comprehensive Income Statement in Iran

Users of financial statements need full information about all aspects of financial performance which will help them in their economic decision-making process. Thus all incomes and costs should be verified in a certain business cycle. To this end, theAccounting and Auditing Standards Committee has presented a new report entitled "the Comprehensive Income", which is binding on all businesses. This research aims to examine the viewpoints expressed by users and university accounting forums on the necessity of disclosing individual components of comprehnsive incomes and of discussing them in a separate statement. For this reason, two hypotheses are brought up here. ʹThe first hypothesis reveals the components of comprehensive income in the eyes of users and university accounting forums. The second hypothesis centers on the importance of presenting such components in a separate statement. The outcome has proved that disclosure of the individual components of comprehensive income is crucial in the extra-organizational reporting but it is not necessary to present such components separately.