Comprehensive Income （CI） Statement＇s Compliance With International Accounting Standard （IAS） 1 （Revised 2007 and 2011）： Evidence From Italian Listed Corporate Groups
Comprehensive Income （CI） Statement＇s Compliance With International Accounting Standard （IAS） 1 （Revised 2007 and 2011）： Evidence From Italian Listed Corporate Groups
关键词
会计准则
净收入
OCI
意大利
IAS
国际
企业集团
证据
statement of comprehensive income （CI）
separate income statement
other comprehensive income （OCI）
Financial Times and Stock Exchange （FTSE） Italia Star segment
reporting format
二级参考文献33
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