Haller, Axel; Schloßgangl, Maria - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 281-299
According to the Framework of the IASB, profit is a frequently used measure of an entity's performance. Yet in developing its standards, the IASB has not paid much attention to the presentation of profit, but primarily concentrated on recognition and measurement requirements. As a consequence,...
