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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/1030
DC FieldValueLanguage
dc.contributor.authorTran Nguyen Hoang Thuen_US
dc.date.accessioned2021-04-02T08:29:23Z-
dc.date.accessioned2021-04-02T08:29:34Z-
dc.date.available2021-04-02T08:29:23Z-
dc.date.available2021-04-02T08:29:34Z-
dc.date.issued2020-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1030-
dc.description.abstractThis paper consists of four main sections, will emphasize the amendments of the profit or loss statement structure covered in the exposure draft’s first seven questions. After the introduction in the first sections, the second section discusses the current profit or loss layout and its limitations, then introduces new IFRS Standard and amendments to other Standards, focusing on the statement 2 of profit or loss and the Board’s expected effects and benefits of these amendments. The third section consists of four subsections. The two first sub-sections discuss the methodology used in this paper to analyze the Board’s amendments and the general comparison results of comment letters in this methodology. The third and fourth subsections detail and discuss each amendment and the evaluation of comment letters. The final section will be the summarization and conclusion for this paperen_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectCurrent developmenten_US
dc.subjectProfiten_US
dc.subjectLoss statementen_US
dc.subjectIFRSen_US
dc.titleCritical analysis of current developments regarding the layout of the profit or loss statement under IFRSen_US
dc.typeThesisen_US
item.languageiso639-1other-
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
Appears in Collections:Finance & Accounting (FA)
Finance & Accounting (FA)
Finance & Accounting (FA)
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