نموذج مقترح للإفصاح عن الدخل الشامل الحقيقي كمقياس عادل لأداء الإدارة و مؤشر موثوق لتوزيع أرباح رشيدة : دراسة نظرية

Abstract EN

This study mainly aimed to suggesting and presenting an integrated model to disclosing about the real comprehensive income, to measure the management performance fairly, furthermore to taking a rational decision related to dividends.

This coveted income which reflects all happened changes regarding to the equity during the period, beyond the capital conducts like additions or dividends.

In other words, it is the realized income by the actual financial and non-financial events, or those which expected to be occur during the forthcoming periods.

This study has presented its theoretical model according to adjusting the presented model to disclosing about the comprehensive income by FASB (SFAS,130), whereby has added within its suggested model an another new component, which is the net income of non-financial events and activities, by specified revenues and expenses, undisputedly and accurately.

This brain storm could be occur relying on the literature review about the recent non-financial variables, like corporate social responsibility, corporate environmental responsibility, the disclosing about the sustainability, and the components of the balanced score card.

In conclusion, the study has presented its suggested model to disclosing about the real comprehensive income within three levels, the first one is the taxable realized income, the second level is the taxable realized income of non-financial events causally enduring non-financial responsibilities and activities by the firm, and the last one is the other comprehensive income "unrealized and untaxable"