Skip navigation


  • DSpace logo
  • Home
  • Collections
  • Researcher Profile
  • Explore by
    • Researcher Profile
  • VGU library
  • Help
  • User Guide
  • Sign on to:
    • My DSpace
    • Receive email
      updates
    • Edit Account details

VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1007
Title: Critical analysis of current discussions about management commentary supporting financial statements
Authors: Than Ngoc Chau 
Keywords: Management commentary;Wider corporate reporting;Firm performance
Issue Date: 2019
Abstract: 
This paper investigates current analysis arouse by IASB and Management Commentary Consultative Group (MCCG) affects standard setters and other regulatory bodies on the improvement of management commentary before coming to the Exposure Draft in 2020. Also, the implementing of management commentary is considered whether compulsory or voluntary instruments in different jurisdictions across the border. Since management commentary project is modified and supplemented until half quarter of 2020, the study only takes into account the remarkable discussions related to the revise of management commentary.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1007
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

Files in This Item:
File Description SizeFormat Existing users please Login
Critical analysis of current discussions about management commentary supporting financial statements.pdf1.26 MBAdobe PDF
Show full item record

Page view(s)

61
checked on Nov 16, 2025

Download(s)

19
checked on Nov 16, 2025

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons

© Copyright 2020 by Vietnamese - German University Library.
Add: Ring road 4, Quarter 4, Thoi Hoa Ward, Ben Cat City, Binh Duong Province
Tel.:(0274) 222 0990. Ext.: 70206