Vol. 1 No. 3 (2013): BUSINESS & MANAGEMENT STUDIES: AN INTERNATIONAL JOURNAL
Articles

VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS

Serhan Gürkan
Karabük Üniversitesi, İşletme Fakültesi
Yasemin Köse
Bülent Ecevit Üniversitesi, İİBF

Published 2014-01-30

How to Cite

Gürkan, S., & Köse, Y. (2014). VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME ITEMS. Business & Management Studies: An International Journal, 1(3), 269-280. https://doi.org/10.15295/bmij.v1i3.51

Abstract

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

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