The paper presents some reflections regarding the innovations introduced for the model of income statement with the new version of the IAS 1. The aim of paper is that of highlighting the critical aspects (weak points) characterising the solution adopted by IASB, with reference to the two main variables that determine the “quality” of the set of accounting principles: consistency and relevance for users. The paper is based on a deductive methodology.
The representation of economic performance in the IASB set of accounting principles: critical aspects in the light of the revision of IAS 1
LOPREVITE, Salvatore
2011-01-01
Abstract
The paper presents some reflections regarding the innovations introduced for the model of income statement with the new version of the IAS 1. The aim of paper is that of highlighting the critical aspects (weak points) characterising the solution adopted by IASB, with reference to the two main variables that determine the “quality” of the set of accounting principles: consistency and relevance for users. The paper is based on a deductive methodology.File in questo prodotto:
Non ci sono file associati a questo prodotto.
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
