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The revolution ahead in financial reporting: reporting financial performance

The revolution ahead in financial reporting: reporting financial performance Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement based on the simplicity of a single income statement and explains how it will transform financial reporting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

The revolution ahead in financial reporting: reporting financial performance

Balance Sheet , Volume 11 (4): 5 – Dec 1, 2003

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Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960310502502
Publisher site
See Article on Publisher Site

Abstract

Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement based on the simplicity of a single income statement and explains how it will transform financial reporting.

Journal

Balance SheetEmerald Publishing

Published: Dec 1, 2003

Keywords: Financial reporting; Accounting standards; Profit and loss accounts; Balance sheets; Assets management

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