Search Results - subject:"statement of financial performance"

Proposal for improved financial statements under IFRS

Baksaas, Kjell Magne; Stenheim, Tonny - In: Cogent Business & Management 6 (2019), pp. 1-24

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...

Persistent link: https://www.econbiz.de/10012117440

Proposal for improved financial statements under IFRS

Baksaas, Kjell Magne; Stenheim, Tonny - In: Cogent business & management 6 (2019), pp. 1-24

Persistent link: https://www.econbiz.de/10012114582

ED/2015/3 : Conceptual Framework for Financial Reporting ; ein erster Überblick zur vorgeschlagenen Neufassung

Busch, Julia; Boecker, Corinna - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 7/8, pp. 270-272

Persistent link: https://www.econbiz.de/10011341366