Halíř, Zbyněk - In: European Financial and Accounting Journal 2010 (2010) 2, pp. 25-52
The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....