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The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany

Ernstberger, Jürgen


Abstract

The IASB and FASB are currently conducting a project on performance reporting which broadly addresses the definition and presentation of income in financial statements. This study examines and compares the current practice of performance reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were listed in the major segments of ...

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