Az egyéb átfogó eredmény (OCI) kimutatásának értelmezése vezetői szemszögből = Interpretation of other comprehensive income in managerial perspective

Abstract

Expansion oflnternational Financial Reporting Standards (IFRS), and the required
unified IFRS financial statements created a standardized basis of information to
present the financial performace, and other facts related to the company's health.
In the system of IFRS profit is not equal to income less expenses, this deviation led
to the other comprehensive income, OCI term. Nowadays companies have faces
challenges of the modem market economy continuously. This paper tends present
the meaning and essence of this category, and to reveal how can the knowledge
of the external market information's generated other comprehensive income help managerial decisions, and planning the companies'resources.