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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/1236
DC FieldValueLanguage
dc.contributor.authorThai Lam Thuy Tienen_US
dc.date.accessioned2021-10-28T06:45:27Z-
dc.date.available2021-10-28T06:45:27Z-
dc.date.issued2021-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1236-
dc.description.abstractThis 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.en_US
dc.language.isoenen_US
dc.publisherVietnamese-German Universityen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectIFRSen_US
dc.subjectManagement performanceen_US
dc.titleCritical analysis of current developments regarding management performance measures under IFRSen_US
dc.typeThesisen_US
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
item.languageiso639-1other-
Appears in Collections:Finance & Accounting (FA)
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