Novak, Ales - In: FINANCIAL REPORTING 2014/1 (2014) 1, pp. 79-130
The term ?business model' has recently attracted increased attention in the context of financial reporting and was formally introduced into the IFRS literature when IFRS 9 Financial Instruments was published in November 2009. However, IFRS 9 did not fully define the term ‘business model’....
