Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Commentary of leadership: history, description and analysis of the provisions on practice
Available online: 21 March 2012 Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS JEL Classification:
In December 2010 the International Accounting Standards Board (IASB) issued the non-binding Practice Statement Management Commentary. Management commentary is a narrative non-obligatory report on the financial performance of the entity and its prospects which can provide a context for the financial statements. The history of this new Practice Statement and its content, reviews its key aspects such as applicability for the entities and usefulness for the users are presented. Keywords: management commentary, mandatory financial statements, users of financial statements, forward-looking information, Practice Statement |
ISSN 2311-9381 (Online)
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