FINANCIAL REPORTING OF COMPREHENSIVE INCOME IN THE FOOD AND BEVERAGE SECTOR IN THE REPUBLIC OF SERBIA
DOI:
https://doi.org/10.5937/ekoPolj1701113OKeywords:
net comprehensive income, net income, net other comprehensive income, food and beverage sectorAbstract
The paper discusses financial reporting of comprehensive income of companies in the food and beverage sector in the Republic of Serbia. The aim of the research is to examine whether the introduction of the concept of net comprehensive income has brought significant information for users of financial statements. The analysis has been conducted on a sample of 132 companies from the mentioned sector on the basis of financial statements for 2014. We find that there is very high positive correlation between net income and net comprehensive income; that there is no statistically significant difference between net income and net comprehensive income; that there is no statistically significant difference between the return on equity calculated by using net income and the return on equity calculated by using net comprehensive income; and that net comprehensive income is more volatile in time than net income.
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References
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20. Khan, S., Bradbury. M.E. (2014): Volatility and risk relevance of comprehensive income, Journal of Contemporary Accounting & Economics, Vol. 10, Issue 1, pp. 76-85, Elsevier Ltd.
21. Khan, S., Bradbury, M.E. (2015): The volatility of comprehensive income and its association with market risk, Accounting & Finance, Early View (Online Version of Record published before inclusion in an issue), Wiley, Carlton, Australia.
22. Le Manh-Béna, A. (2010): Is comprehensive income required by IAS 1 relevant for users? A review of the literature, Available at: https://halshs.archives-ouvertes.fr/halshs-00494511/document (date of access 02/07/2015)
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26. Melville, A. (2011): International Financial Reporting Standards: A Practical Guide (3rd ed.), Pearson Education Limited, Harlow, England.
27. Munter, P. (1997): New Standards on Segment Reporting and Comprehensive Income, The Journal of Corporate Accounting and Finance, Vol. 9, No. 1, pp. 117- 125, John Wiley & Sons, Inc., Hoboken NJ, USA.
28. Needles, B.E., Powers, M. (2013): International Financial Reporting Standards: An Introduction, South-Western, Cengage Learning, Mason, USA.
29. Ngmenipuo, I.M. (2015): The Impact of Comprehensive Income Reporting on Financial Performance of Ghanian Firms with Public Accountability, International Journal of Economics, Commerce and Management, Vol. 3, Issue 3, United Kingdom, Available at: http://ijecm.co.uk/wp-content/uploads/2015/03/3330.pdf (date of access 11/09/2015)
30. Obradović, V., Karapavlović, N. (2015): Finansijsko izveštavanje o ukupnom dobitku ili gubitku – slučaj nefnansijskih kompanija iz indeksne korpe BELEXline, Računovodstvo, 59(4), str. 49-64, Savez računovođa i revizora Srbije, Beograd, Srbija.
31. Pallant, J. (2011): SPSS – Priručnik za preživljavanje (Prevod 4. izdanja), Mikro knjiga, Beograd, Srbija.
32. Păşcan, I. (2014): Does comprehensive income tell us more about an entitys performance compared to net income? Study on Romanian listed entities, Procedia Economics and Finance, Vol. 15, pp. 1077-1082, Elsevier.
33. Rees, L.L., Shane, P. B. (2012): Academic Research and Standard-Setting: The Case of Other Comprehensive Income, Accounting Horizons, Vol. 26, No. 4, pp. 789-815, American Accounting Association, Sarasota FL, USA.
34. Reither, C.L., Smith, P.A. (1996): Comprehensive Income: How To Apply the Rules of FASBs Recent Exposure Draft, The Journal of Corporate Accounting & Finance, Vol. 7, Issue 4, pp. 29-38, John Wiley & Sons, Inc., Hoboken NJ, USA.
35. Reither, C.L., Brauchle, G.J. (1997): FASB Issues New Standard On Reporting Comprehensive Income, The Journal of Corporate Accounting & Finance, Vol. 9, Issue 1, pp. 1-8, John Wiley & Sons, Inc., Hoboken NJ, USA.
36. Smith, P.A., Tse, S. (1998): Reporting Comprehensive Income: Does It Really Affect Stock Prices?, The Journal of Corporate Accounting & Finance, Vol. 9, Issue 4, pp. 75-86, John Wiley & Sons, Inc., Hoboken NJ, USA.
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39. Stefanović, R. (1993): Finansijsko izveštavanje kao osnova za donošenje odluka –kvalitativni aspekt, Knjigovodstvo, 38(12), str. 9-15, Savez računovođa i revizora Srbije, Beograd, Srbija.
40. Škarić-Jovanović, K. (2010): Normativna osnova fnansijskog izveštavanja i fnansijska kriza, Acta Economica, 8(12), str. 103-124, Ekonomski fakultet Univerziteta u Banjoj Luci, Banja Luka, Republika Srpska.
41. Škarić-Jovanović, K. (2016): Uticaj promjena u poslovnom okruženju i normativnoj osnovi fnansijskog izvještavanja na iskaznu moć mjerila fnansijskih performansi kompanija, Acta Economica, 14(24), str. 31-51, Ekonomski fakultet Univerziteta u Banjoj Luci, Banja Luka, Republika Srpska.
42. Tsuji, C. (2013): Comprehensive Income and Stock Return: Evidence from the Tokyo Stock Exchange, Journal of Management and Sustainbility, Vol. 3, No. 3, pp. 142- 147, The Canadian Center of Science and Education, Toronto, Canada.
43. Walton, P. (2011): An Executive Guide to IFRS: Content, Costs and Benefts to Business, John Wiley & Sons, Ltd., Chichester, United Kingdom.
44. Wilson, A. (2007): The relevance and reliability of fair value measurement, in: Walton, P. (Ed.). The Routhledge Companion to Fair Value and Financial Reporting, pp. 196-209, Routledge, Abingdon and Oxon, USA and Canada.
45. Yen, A.C., Hirst, E., Hopkins, P.E. (2007): A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters, Research in Accounting Regulation, Vol. 19, pp. 53-79, J A I Press Inc., New York, USA.
46. Yousef Nejad, M., Embong, Z., Ahmad, A. (2014): Value Relevance of Other Comprehensive Income, International Management Accounting Conference 7: 2-3 December 2014, University Kebangsaan Malaysia, Malaysia, Available at: http://conference.ukm.my/IMAC7/IMAC7/paper/viewFile/2285/10 (date of access 11/09/2015)
47. Zülch, H., Pronobis, P. (2010): Comprehensive Income and Its Individual Components under IFRS, HHL Working Paper No. 95, Leipzig, Germany, Available at: http://www.hhl.de/fleadmin/texte/publikationen/arbeitspapiere/hhlap0095.pdf (date of access 11/07/2015)
2. Botzem, S. (2012):The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting, Edward Elgar Publishing Limited, Chelenham, England.
3. Brauchle, G.J., Reither, C.L. (1997): SFAS No. 130: Reporting Comprehensive Income, The CPA Journal, Vol. 67, No. 10, The New York State Society of Certifed Public Accountants, New York, USA, Available at: http://www.cpajournal.com/1997/1097/features/F421097.htm (date of access 8/09/2015)
4. Bradbury, M.E. (2016): Discussion of Other comprehensive income: a review and directions for future research, Accounting and Finance, Vol. 56, Issue 1, pp. 47-58, Wiley, Carlton, Australia.
5. Cheng, C.S.A., Cheung, J.L., Gopalakrishnan, V. (1993): On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns, Accounting and Business Research, Vol. 23, No. 91, pp. 195-203, Institute of Chartered Accountants in England and Wales, London, United Kingdom.
6. Choi, J.H, Zang, Y. (2006): Implications of Comprehensive Income Disclosure For Future Earning and Analysts Forecasts, Seoul Journal of Business, Vol. 12, No. 2, Singapore Management University, Singapore, pp. 77-109. Available at: http://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1162&context=soa_research (date of access 14/06/2016)
7. Choi, J.H., Das, S., Zang, Y. (2007): Comprehensive Income, Future Earning, and Market Mispricing, Working Paper: Researh Collection School of Accountancy, Singapore Management University, Singapore, Available at: http://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1161&context=soa_research (date of access 11/09/2015)
8. Delloitte Touche Tohmatsu (2007): Revised Standard on presentation of financial statements, London, England, Available at: http://www.casplus.com/pubs/fles/0709ias1revised.pdf (date of access 02/07/2015)
9. Dhaliwal, D., Subramanyam, K.R., Trezevant, R. (1999): Is comprehensive income superior to net income as a measure of frm performance?, Journal of Accounting and Economics, Vol. 26, Issues 1-3, pp. 43-67, Elsevier BV, Amsterdam, Netherlands.
10. Eaton, T.V., Easterday, K.E., Rhodes, M.R. (2013): The Presentation of Other Comprehensive Income: FASBs Recent and Proposed Changes, The CPA Journal, Vol. 83, No. 3, pp. 32-35, The New York State Society of Certifed Public Accountants, New York, USA.
11. Foster, N., Hall, N. (1996): Reporting Comprehensive Income, The CPA Journal, Vol. 66, No. 10, The New York State Society of Certifed Public Accountants, New York, USA, Available at: http://www.cpajournal.com/1996/1096/features/Reportin.htm (date of access 08/09/2015)
12. Gazzola, P. & Amelio, S. (2014): Is total comprehensive income or net income better for the evaluation of companies fnancial performance?, Ekonomická revue, Vol. 17, No. 1, pp. 39-51, Faculty of Economics, Ostrava, Czech.
13. Henry, E. (2011): Presentation of Comprehensive Income: Another (Small) Step Toward Convergence, The Journal of Corporate Accounting & Finance, Vol. 23, Issue 1, pp. 85-90. John Wiley & Sons, Inc., Hoboken NJ, USA.
14. Hoogervorst, H. (2012a): The Imprecise Nature of Accounting: Questions on Measurement, Standard Setting and the IASBs Course for the Future, The CPA Journal, Vol. 82, No. 8, pp. 11-13, The New York State Society of Certifed Public Accountants, New York, USA.
15. Hoogervorst, H. (2012b): Dispelling myths about IFRS: Introductory remarks by Hans Hoogervorst, Chairman of the International Accounting Standards Board, Available at: http://www.ifrs.org/Alerts/PressRelease/Documents/2012/Dispelling-mythsabout-IFRS-Hans-Hoogervorst-2012.pdf (date of access 10/09/2015)
16. Hoogervorst, H. (2014): The dangers of ignoring unrealised income, Speech by Hans Hoogervorst, International Accounting Standards Board Chairman, IFRS Conference Tokyo, Available at: http://www.ifrs.org/Alerts/Conference/Documents/2014/Speech-Hans-Hoogervorst-Dangers-of-ignoring-unrealised-income-September-2014.pdf (date of access 15/06/2016)
17. Hoogervorst, H. (2015): Historical cost versus fair value measurement: les extrémes se rejoignent, International Accounting Standards Board Speech: IFRS Conference, Paris, Available at: http://www.ifrs.org/alerts/conference/documents/2015/hans-hoogervorst-speech-paris-june-2015.pdf (date of access 22/03/2016)
18. Kanagaretnam, K., Mathieu, R., Shehata, M. (2009): Usefulness of comprehensive income reporting in Canada, Journal of Accounting and Public Policy, Vol. 28, Issue 4, pp. 349-365, Elsevier Inc., New York, USA.
19. Ketz, E. (1999): Comprehensive Income: What Do the Numbers Disclose?, The Journal of Corporate Accounting & Finance, Vol. 10, Issue 4, pp. 79-96, John Wiley & Sons, Inc., Hoboken NJ, USA.
20. Khan, S., Bradbury. M.E. (2014): Volatility and risk relevance of comprehensive income, Journal of Contemporary Accounting & Economics, Vol. 10, Issue 1, pp. 76-85, Elsevier Ltd.
21. Khan, S., Bradbury, M.E. (2015): The volatility of comprehensive income and its association with market risk, Accounting & Finance, Early View (Online Version of Record published before inclusion in an issue), Wiley, Carlton, Australia.
22. Le Manh-Béna, A. (2010): Is comprehensive income required by IAS 1 relevant for users? A review of the literature, Available at: https://halshs.archives-ouvertes.fr/halshs-00494511/document (date of access 02/07/2015)
23. Lurie, E., Shuv, S. (2010): Returning the Relevancy of the P&L: A Proposed Model, The CPA Journal, Vol. 80, No. 12, pp. 22-27, The New York State Society of Certifed Public Accountants, New York, USA.
24. Maines, L.A., McDaniel, L. (2000): Effects of Comprehensive-Income Characteristics on Nonprofessional Investors Judgments: The Role of FinancialStatement Presentation Format, The Accounting Review, Vol. 75, No. 2, pp. 179- 207, American Accounting Association, Sarasota FL, USA.
25. Mechelli, A., Cimini, R. (2014): Is Comprehensive Income Value Relevant and Does Location Matter? European Study, Accounting in Europe, Vol. 11, Issue 1, pp. 59- 87, Routledge, Abingdon, United Kingdom.
26. Melville, A. (2011): International Financial Reporting Standards: A Practical Guide (3rd ed.), Pearson Education Limited, Harlow, England.
27. Munter, P. (1997): New Standards on Segment Reporting and Comprehensive Income, The Journal of Corporate Accounting and Finance, Vol. 9, No. 1, pp. 117- 125, John Wiley & Sons, Inc., Hoboken NJ, USA.
28. Needles, B.E., Powers, M. (2013): International Financial Reporting Standards: An Introduction, South-Western, Cengage Learning, Mason, USA.
29. Ngmenipuo, I.M. (2015): The Impact of Comprehensive Income Reporting on Financial Performance of Ghanian Firms with Public Accountability, International Journal of Economics, Commerce and Management, Vol. 3, Issue 3, United Kingdom, Available at: http://ijecm.co.uk/wp-content/uploads/2015/03/3330.pdf (date of access 11/09/2015)
30. Obradović, V., Karapavlović, N. (2015): Finansijsko izveštavanje o ukupnom dobitku ili gubitku – slučaj nefnansijskih kompanija iz indeksne korpe BELEXline, Računovodstvo, 59(4), str. 49-64, Savez računovođa i revizora Srbije, Beograd, Srbija.
31. Pallant, J. (2011): SPSS – Priručnik za preživljavanje (Prevod 4. izdanja), Mikro knjiga, Beograd, Srbija.
32. Păşcan, I. (2014): Does comprehensive income tell us more about an entitys performance compared to net income? Study on Romanian listed entities, Procedia Economics and Finance, Vol. 15, pp. 1077-1082, Elsevier.
33. Rees, L.L., Shane, P. B. (2012): Academic Research and Standard-Setting: The Case of Other Comprehensive Income, Accounting Horizons, Vol. 26, No. 4, pp. 789-815, American Accounting Association, Sarasota FL, USA.
34. Reither, C.L., Smith, P.A. (1996): Comprehensive Income: How To Apply the Rules of FASBs Recent Exposure Draft, The Journal of Corporate Accounting & Finance, Vol. 7, Issue 4, pp. 29-38, John Wiley & Sons, Inc., Hoboken NJ, USA.
35. Reither, C.L., Brauchle, G.J. (1997): FASB Issues New Standard On Reporting Comprehensive Income, The Journal of Corporate Accounting & Finance, Vol. 9, Issue 1, pp. 1-8, John Wiley & Sons, Inc., Hoboken NJ, USA.
36. Smith, P.A., Tse, S. (1998): Reporting Comprehensive Income: Does It Really Affect Stock Prices?, The Journal of Corporate Accounting & Finance, Vol. 9, Issue 4, pp. 75-86, John Wiley & Sons, Inc., Hoboken NJ, USA.
37. Smith, B.P. (2010): Introductory Financial Accounting and Reporting, McGrawHill Education, Maidenhead, England.
38. Statement of Financial Accounting Concepts No. 3: Elements of Financial Statements of Business Enterprises, Financial Accounting Standards Board, 1980, USA.
39. Stefanović, R. (1993): Finansijsko izveštavanje kao osnova za donošenje odluka –kvalitativni aspekt, Knjigovodstvo, 38(12), str. 9-15, Savez računovođa i revizora Srbije, Beograd, Srbija.
40. Škarić-Jovanović, K. (2010): Normativna osnova fnansijskog izveštavanja i fnansijska kriza, Acta Economica, 8(12), str. 103-124, Ekonomski fakultet Univerziteta u Banjoj Luci, Banja Luka, Republika Srpska.
41. Škarić-Jovanović, K. (2016): Uticaj promjena u poslovnom okruženju i normativnoj osnovi fnansijskog izvještavanja na iskaznu moć mjerila fnansijskih performansi kompanija, Acta Economica, 14(24), str. 31-51, Ekonomski fakultet Univerziteta u Banjoj Luci, Banja Luka, Republika Srpska.
42. Tsuji, C. (2013): Comprehensive Income and Stock Return: Evidence from the Tokyo Stock Exchange, Journal of Management and Sustainbility, Vol. 3, No. 3, pp. 142- 147, The Canadian Center of Science and Education, Toronto, Canada.
43. Walton, P. (2011): An Executive Guide to IFRS: Content, Costs and Benefts to Business, John Wiley & Sons, Ltd., Chichester, United Kingdom.
44. Wilson, A. (2007): The relevance and reliability of fair value measurement, in: Walton, P. (Ed.). The Routhledge Companion to Fair Value and Financial Reporting, pp. 196-209, Routledge, Abingdon and Oxon, USA and Canada.
45. Yen, A.C., Hirst, E., Hopkins, P.E. (2007): A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters, Research in Accounting Regulation, Vol. 19, pp. 53-79, J A I Press Inc., New York, USA.
46. Yousef Nejad, M., Embong, Z., Ahmad, A. (2014): Value Relevance of Other Comprehensive Income, International Management Accounting Conference 7: 2-3 December 2014, University Kebangsaan Malaysia, Malaysia, Available at: http://conference.ukm.my/IMAC7/IMAC7/paper/viewFile/2285/10 (date of access 11/09/2015)
47. Zülch, H., Pronobis, P. (2010): Comprehensive Income and Its Individual Components under IFRS, HHL Working Paper No. 95, Leipzig, Germany, Available at: http://www.hhl.de/fleadmin/texte/publikationen/arbeitspapiere/hhlap0095.pdf (date of access 11/07/2015)
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Published
2017-01-31
How to Cite
Obradović, V., & Karapavlović, N. (2017). FINANCIAL REPORTING OF COMPREHENSIVE INCOME IN THE FOOD AND BEVERAGE SECTOR IN THE REPUBLIC OF SERBIA. Ekonomika Poljoprivrede, 64(1), 113–128. https://doi.org/10.5937/ekoPolj1701113O
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