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

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...

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Bibliographic Details
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
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Institution: Nanyang Technological University
Language: English
Description
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.

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