The revolution ahead in financial reporting: reporting financial performance

Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement based on the simplicity of a single income statement and explains how it will transform financial reporting.

MoreLess

Year of publication:	2003
Authors:	Barker, Richard
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 11.2003, 4, p. 19-23
Publisher:	MCB UP Ltd
Subject:	Financial reporting \| Accounting standards \| Profit and loss accounts \| Balance sheets \| Assets management

Online Resource

Check full text access |

More access options

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

subito order

I need help

More details

Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/09657960310502502 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014689122