摘要：With the revision of International Accounting Standard 1 Presentation of Financial Statements in 2007, the obligation to present comprehensive income (CI) is required since 2009 in consolidated statements of listed companies operating in the European Union.The purpose of the paper is to exam-ine the presentation and amounts of total CI and its components in consolidated financial statements for the years 2009–2010 of the largest companies listed on the Warsaw Stock Exchange (WSE), in light of the provisions for CI in IAS 1 and its amendments in June 2011.The authors reviewed the consolidated statements of 24 of the largest and most liquid companies operating in Poland.This paper includes, besides the introduction, four sections and concluding remarks.Section 1 provides a discussion of the theoretical basis for CI.Section 2 addresses the requirements under IAS 1 and its amendments in 2011.Section 3 includes a literature review of CI.Section 4 presents the data and its analysis.The results of the consolidated financial statements review highlight how the largest compa-nies listed on the WSE incorporated the new IFRS reporting requirement into their financial state-ments, e.g.they indicate that the preference of most companies (75%) was the two statement format (a separate income statement and a separate statement of comprehensive income), the values of other comprehensive income (OCI) in some of the companies were significant, OCI in 2010 in the majority of the analysed companies had positive values, which caused an increase in total CI in relation to net profit.
其他摘要：Od 2009 r. spółki notowane na giełdach papierów wartościowych w Unii Europejskiej mają obowią- zek prezentowania dochodu całkowitego (CI) w skonsolidowanych sprawozdaniach finansowych na mocy Międzynarodowego Standardu Rachunkowości 1 Prezentacja sprawozd
