IFRS X Financial Statement Presentation - a boon or bane for the world of international financial reporting? (Paperback)

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.

General

Imprint:	Grin Verlag
Country of origin:	Germany
Release date:	August 2011
First published:	September 2013
Authors:	Christian Franz Georg Zube
Dimensions:	210 x 148 x 7mm (L x W x T)
Format:	Paperback - Trade
Pages:	120
ISBN-13:	978-3-640-99058-0
Categories:	Books > Business & Economics > Business & management > General Books > Business & Economics > Finance & accounting > Accounting > General Promotions
LSN:	3-640-99058-7
Barcode:	9783640990580

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