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Performance Reporting -- The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; … - In: Accounting in Europe 3 (2006) 1, pp. 35-63

<title>ABSTRACT</title> 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...

Persistent link: https://www.econbiz.de/10011134052

Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa; … - In: European accounting review 15 (2006), pp. 35-64

Persistent link: https://www.econbiz.de/10007381083

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

Evans, Lisa; Gebhardt, Guenther; Hoogendoorn, Martin; … - In: Accounting in Europe 2 (2005) 1, pp. 23-45

<title>Abstract</title> In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and...

Persistent link: https://www.econbiz.de/10010974050