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| Author: | Cooper, S. |
| Title: | Performance measurement for equity analysis and valuation |
| Journal: | Accounting in Europe
2007 : VOL. 4:1-2, p. 1-49 |
| Index terms: | accounting standards financial accounting financial reporting financial statements |
| Language: | eng |
| Abstract: | This is a commentary paper on the IASB/FASB project on financial statement presentation. It is suggested that the basic approach of cohesiveness btw. statements is worthwhile and the split btw. operating, financing and investing is useful to investors. However, different valuation and presentation approaches are proposed for different activities, underlining the importance of earnings for forecasting comprehensive income. A conceptual approach is suggested for defining earnings etc. |
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