A survey into the comparability of financial statements in the light of E32

• Main Authors: Chan, Seng Kong, Tang, Buay Kee, Yap, Raymond Kok Hoe
• Other Authors: Gan Tin Hua
• Format: Final Year Project
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/59652
• Institution: Nanyang Technological University

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...