VGU RESEARCH REPOSITORY
Please use this identifier to cite or link to this item:
https://epub.vgu.edu.vn/handle/dlibvgu/1007| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Than Ngoc Chau | en_US |
| dc.date.accessioned | 2021-03-09T07:42:28Z | - |
| dc.date.available | 2021-03-09T07:42:28Z | - |
| dc.date.issued | 2019 | - |
| dc.identifier.uri | http://epub.vgu.edu.vn/handle/dlibvgu/1007 | - |
| dc.description.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. | en_US |
| dc.language.iso | en | en_US |
| dc.rights | Attribution-NonCommercial 4.0 International | * |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | * |
| dc.subject | Management commentary | en_US |
| dc.subject | Wider corporate reporting | en_US |
| dc.subject | Firm performance | en_US |
| dc.title | Critical analysis of current discussions about management commentary supporting financial statements | en_US |
| dc.type | Thesis | en_US |
| item.languageiso639-1 | other | - |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | restricted | - |
| Appears in Collections: | Finance & Accounting (FA) | |
Files in This Item:
| File | Description | Size | Format | Existing users please Login |
|---|---|---|---|---|
| Critical analysis of current discussions about management commentary supporting financial statements.pdf | 1.26 MB | Adobe PDF |
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This item is licensed under a Creative Commons License