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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 International financial reporting standards (IFRS), International Accounting Standard Board (IASB)
Field : Eğitim Bilimleri
Journal Type : Uluslararası
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