The revolution ahead in financial reporting: reporting financial performance

Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule-makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement based on the simplicity of a single income statement and explains how it will transform financial reporting.

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Year of publication:	2003
Authors:	Barker, Richard

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Type of publication:	Article
Language:	English
Notes:	Barker, Richard (2003) The revolution ahead in financial reporting: reporting financial performance. Balance Sheet, 11 (4). pp. 19-23.
Other identifiers:	10.1108/09657960310502502 [DOI]
Source:	BASE

Persistent link: https://www.econbiz.de/10011426068