Proposal for improved financial statements under IFRS

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...

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Bibliographic Details
Main Authors: Kjell Magne Baksaas, Tonny Stenheim
Format: Article
Language:English
Published: Taylor & Francis Group 2019-01-01
Series:Cogent Business & Management
Subjects:
primary financial statements
statement of financial performance
statement of financial position
decision usefulness
business model
presentation
Online Access:http://dx.doi.org/10.1080/23311975.2019.1642982

Internet

http://dx.doi.org/10.1080/23311975.2019.1642982

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