A survey into the comparability of financial statements in the light of E32
Comparability in financial reporting, IS a qualitative characteristic which has been sacrificed because of today's permissive accounting standards. Exposure Draft 32, which was issued on 1 January 1989 sought to improve the comparability of financial statements prepared under the International...
| المؤلفون الرئيسيون: | , , |
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| مؤلفون آخرون: | |
| التنسيق: | Final Year Project (FYP) |
| اللغة: | English |
| منشور في: |
2014
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://hdl.handle.net/10356/59652 |
| الملخص: | Comparability in financial reporting, IS a qualitative characteristic which has been sacrificed because of today's permissive accounting standards. Exposure Draft 32, which was issued on 1 January 1989 sought to improve the comparability of financial statements prepared under the International Accounting Standards, by eliminating free choices between alternative treatments when accounting for like transactions and events. |
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