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Title variants
The changes in the scope and structure of financial statement presentation due to international accounting regulations
Languages of publication
Abstracts
This article outlines the evolution of the scope and form of financial statement presentation in the light of IAS 1. There has been conducted an analysis of each version of IAS 1 (together with other documents issued by IASB) since 1997. The changes of IAS 1 in 1997, 2003 and 2007 are considered to be “milestones” and have been highlighted in the article. The assumptions of new Financial Statement Presentation Project (held jointly by IASB and FASB, and issued firstly in 2008, then in 2010) have been also summarized in the article. This proposal seems to alter the structure of components of financial statement significantly. The reason for such a significant change is an attempt to present financial information in a more cohesive way, that should be of great usefulness for its users.
Keywords
Year
Volume
Physical description
Dates
published
2012
Contributors
References
Document Type
Publication order reference
Identifiers
URI
http://hdl.handle.net/11089/2704
YADDA identifier
bwmeta1.element.hdl_11089_2704
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