IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVE
The purpose of this paper is to analyze the effects of the IASB Initiative on Improving Communication through Financial Statements and the resulting changes to IAS 1, IAS 7 and IAS 27. The most debatable issues related to presentation, disclosure and over-disclosure are analyzed, as well as the sear...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mehmet Akif Ersoy University
2021-07-01
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| Series: | Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/en/download/article-file/1327275 |
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