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| Tekijä: | Thinggaard, F. (et al.) |
| Otsikko: | Performance reporting - the IASB's proposed formats of financial statements in the exposure draft of IAS1 |
| Lehti: | Accounting in Europe
2006 : VOL. 3, p. 35-63 |
| Asiasana: | accounting standards reporting financial statements regulations |
| Kieli: | eng |
| Tiivistelmä: | As 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, this paper aims at bringing to the standard setter's attention research relevant to the issues raised in the exposure draft. Reviewed is analytic, empirical and experimental research addressing the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense etc. |
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