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|Title:||A survey into the comparability of financial statements in the light of E32||Authors:||Chan, Seng Kong
Tang, Buay Kee
Yap, Raymond Kok Hoe
|Keywords:||DRNTU::Business::Accounting||Issue Date:||1995||Abstract:||Comparability in financial reporting, IS a qualitative characteristic which has been sacrificed because of today's permissive accounting standards. Exposure Draft 32, which was issued on 1 January 1989 sought to improve the comparability of financial statements prepared under the International Accounting Standards, by eliminating free choices between alternative treatments when accounting for like transactions and events.||URI:||http://hdl.handle.net/10356/59652||Rights:||Nanyang Technological University||Fulltext Permission:||restricted||Fulltext Availability:||With Fulltext|
|Appears in Collections:||NBS Student Reports (FYP/IA/PA/PI)|
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