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Keywords: operating income
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Journal Articles
Accounting Horizons (2016) 30 (4): 499–510.
Published: 01 December 2016
... the reporting of operating income, and discusses what items of income and expense should be reported in other comprehensive income rather than in profit or loss. It questions whether all such items should be “recycled” to the statement of profit or loss in a later accounting period. The first pillar for our...