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...
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2014
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/59652 |
| Summary: | 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. |
|---|