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Problems And Prospects Of Current Financial Statements Under International Financial Reporting Standards (Ifrs).

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Title: Problems And Prospects Of Current Financial Statements Under International Financial Reporting Standards (Ifrs).
Authors: Roopalatha, N.1 rirala@gitam.edu, Sridhar, P.1 sridharraop77@gmail.com
Source: Turkish Online Journal of Qualitative Inquiry. 2021, Vol. 12 Issue 7, p9104-9115. 12p.
Subject Terms: International Financial Reporting Standards, Financial statements, Accounting standards
Abstract: 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) [ABSTRACT FROM AUTHOR]
Copyright of Turkish Online Journal of Qualitative Inquiry is the property of Turkish Online Journal of Qualitative Inquiry and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Education Research Complete
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PubType: Academic Journal
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  Data: Problems And Prospects Of Current Financial Statements Under International Financial Reporting Standards (Ifrs).
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  Data: <searchLink fieldCode="AR" term="%22Roopalatha%2C+N%2E%22">Roopalatha, N.</searchLink><relatesTo>1</relatesTo><i> rirala@gitam.edu</i><br /><searchLink fieldCode="AR" term="%22Sridhar%2C+P%2E%22">Sridhar, P.</searchLink><relatesTo>1</relatesTo><i> sridharraop77@gmail.com</i>
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  Data: <searchLink fieldCode="JN" term="%22Turkish+Online+Journal+of+Qualitative+Inquiry%22">Turkish Online Journal of Qualitative Inquiry</searchLink>. 2021, Vol. 12 Issue 7, p9104-9115. 12p.
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  Data: <searchLink fieldCode="DE" term="%22International+Financial+Reporting+Standards%22">International Financial Reporting Standards</searchLink><br /><searchLink fieldCode="DE" term="%22Financial+statements%22">Financial statements</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting+standards%22">Accounting standards</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: 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) [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Turkish Online Journal of Qualitative Inquiry is the property of Turkish Online Journal of Qualitative Inquiry and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Text: English
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      – SubjectFull: Accounting standards
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              Text: 2021
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