Ernstberger, Jurgen - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 1-29
The IASB and FASB are currently conducting a project on performance reporting which broadly addresses the definition … and presentation of income in financial statements. This study examines and compares the current practice of performance … reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were …