Proposal for improved financial statements under IFRS

Proposal for improved financial statements under IFRS

The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative examp...

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Detalles Bibliográficos
Autores principales: Kjell Magne Baksaas, Tonny Stenheim
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2019
Materias:
primary financial statements
statement of financial performance
statement of financial position
decision usefulness
business model
presentation
Business
HF5001-6182
Management. Industrial management
HD28-70
Acceso en línea:https://doaj.org/article/59f34483f9f743ada65802dd9587ce58
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https://doaj.org/article/59f34483f9f743ada65802dd9587ce58

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