Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/59652
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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