Proposal for improved financial statements under IFRS
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 examp...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2019-01-01
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Series: | Cogent Business & Management |
Subjects: | |
Online Access: | http://dx.doi.org/10.1080/23311975.2019.1642982 |