文章基本信息

标题：Financial Statements Are About To Get A New Look
本地全文：下载
作者：Clemense Ehoff Jr.
期刊名称：Journal of Business & Economics Research
印刷版ISSN：1542-4448
电子版ISSN：2157-8893
出版年度：2010
卷号：8
期号：12
语种：English
出版社：The Clute Institute for Academic Research
摘要：In October 2008, The FASB and the IASB issued a discussion letter for comment proposing a complete redesign of financial statements. This was the result of a project that began for both boards in 2001. More than 200 comment letters were received from individuals, accounting firms, professional societies, corporations, and others from the business community. The FASB and IASB have analyzed the input, and are currently preparing an exposure draft scheduled for release in early 2011. This paper reviews the proposed changes to the financial statements, summarizes the favorable and unfavorable responses contained in the comment letters, and examines the implications that the changes will have on the business community, the accounting profession, educators, and investors.
关键词：Financial Statements;Comment letters;FASB;IASB