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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1007
DC FieldValueLanguage
dc.contributor.authorThan Ngoc Chauen_US
dc.date.accessioned2021-03-09T07:42:28Z-
dc.date.available2021-03-09T07:42:28Z-
dc.date.issued2019-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1007-
dc.description.abstractThis 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.en_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectManagement commentaryen_US
dc.subjectWider corporate reportingen_US
dc.subjectFirm performanceen_US
dc.titleCritical analysis of current discussions about management commentary supporting financial statementsen_US
dc.typeThesisen_US
item.languageiso639-1other-
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
Appears in Collections:Finance & Accounting (FA)
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