|
| << vorige | volgende >> |
Tijdschrift beschrijving
Alle jaargangen van het bijbehorende tijdschrift
Alle afleveringen van het bijbehorende jaargang
Alle artikelen van de bijbehorende aflevering
Details van artikel 6 van 11 gevonden artikelen
| Titel: |
Performance Reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1 |
| Auteur: |
Thinggaard, Frank Wagenhofer, Alfred Evans, Lisa Gebhardt, GuNther Hoogendoorn, Martin Marton, Jan Pietra, Roberto Di Mora, Araceli Peasnell, Ken |
| Verschenen in: |
Accounting in Europe |
| Paginering: | Jaargang 3 (2006) nr. 1 pagina's 35-63 |
| Jaar: |
2006-10-01 |
| Inhoud: |
This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this result is in line with the IASB's option of the two formats, it does not support the IASB's preference for a single statement. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 6 van 11 gevonden artikelen
| << vorige | volgende >> |