IFRS X Financial Statement Presentation - a boon or bane for the world of international financial reporting? Magisterarbeit
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Sprache:Englisch
Fr. 66.90
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Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
23.08.2011
Verlag
GRINSeitenzahl
120
Maße (L/B/H)
21/14.8/0.9 cm
Gewicht
185 g
Auflage
2. Auflage
Sprache
Englisch
ISBN
978-3-640-99058-0
Master's Thesis from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 1,0, Berlin School of Economics and Law, language: English, abstract: This master thesis deals with Staff Draft of Exposure Draft IFRS X Financial Statement Presentation (IFRS X)and analysis whether it is a boon or bane for the world of international financial reporting. IFRS X is going to replace IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. The analysis is based on a four step approach: 1) identification of the deficiencies of IAS 1/IAS 7, 2) detection of the changes in the financial statement presentation due to IFRS X, 3) analysis of the criticisms on IFRS X and judgment thereon and 4) answer to the key question. Within this master thesis, sample financial statements are prepared according to IAS 1/IAS7, IFRS X and IFRS X as adjusted as a result of the conclusions drawn in step 3.
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