文章基本信息

标题：Proposal for improved financial statements under IFRS
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作者：Kjell Magne Baksaas ; Tonny Stenheim
期刊名称：Cogent Business & Management
电子版ISSN：2331-1975
出版年度：2019
卷号：6
期号：1
页码：1-24
DOI：10.1080/23311975.2019.1642982
出版社：Taylor and Francis Ltd
摘要：The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative examples from large accounting firms. Based on this discussion we present a set of alternative financial statements. The paper concludes with proposed modifications of the current financial statements under IFRS..
关键词：Primary financial statements; statement of financial performance; statement of financial position; decision usefulness; business model; presentation