TITLE

FACT OR FICTION

AUTHOR(S)
Holland, Sam
PUB. DATE
June 2013
SOURCE
Accountancy;Jun2013, Vol. 150 Issue 1438, p62
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers the perspective that exceptional or extraordinary items accounting produce misleading financial statements. Topics include International Financial Reporting Standards (IFRS) guidance, International Accounting Standard (IAS) 8, "Accounting Policies, Changes in Accounting Estimates and Errors," IAS 1, and "Presentation of Financial Statements," as well as 10 non-financial companies' disclosure of their restructuring costs and adjusted operating profit measures.
ACCESSION #
88052216

 

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