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- Author: Christian Franz Georg Zube
- Publisher: GRIN Verlag
- Year: 2011
- Pages: 120
- ISBN-10: 3640990587
- ISBN-13: 9783640990580
- Format: 14.8 x 21 x 0.7 cm, softcover
- Language: English
- SAVE -10% with code: EXTRA
IFRS X Financial Statement Presentation - a boon or bane for the world of international financial reporting? (e-book) (used book) | bookbook.eu
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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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- Author: Christian Franz Georg Zube
- Publisher: GRIN Verlag
- Year: 2011
- Pages: 120
- ISBN-10: 3640990587
- ISBN-13: 9783640990580
- Format: 14.8 x 21 x 0.7 cm, softcover
- Language: English English
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.
Reviews