VGU RESEARCH REPOSITORY
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https://epub.vgu.edu.vn/handle/dlibvgu/1236| Title: | Critical analysis of current developments regarding management performance measures under IFRS | Authors: | Thai Lam Thuy Tien | Keywords: | IFRS;Management performance | Issue Date: | 2021 | Publisher: | Vietnamese-German University | Abstract: | This thesis systematically summarizes and evaluates the effectiveness of new requirements on the financial statements based on the Exposure Draft, the Basis for Conclusion, the Illustrative Examples, and the constructive comment letters from concerned parties. In relation to the Primary Financial Statements project, the Exposure Draft is considered instantaneously responding to the strong desire for comparable financial statements. All standard-setters, accounting firms, preparers, and financial analysis support the Boards fundamental basis of the proposed requirements in the ED. However, this thesis does not encompass the entire Exposure Draft due to the availability of comprehensive analysis for first-half questions. This paper presents the underlying reasons for introducing the management performance measures and other new requirements and investigates the deficiencies of the proposed Standard. |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/1236 | Rights: | Attribution-NonCommercial 4.0 International |
| Appears in Collections: | Finance & Accounting (FA) |
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| Critical analysis of current developments regarding management performance measures under IFRS.pdf | 1.57 MB | Adobe PDF |
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