The revolution ahead in financial reporting: reporting financial performance

Barker, Richard (2003) The revolution ahead in financial reporting: reporting financial performance. Balance Sheet, 11 (4). pp. 19-23.

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.

Item Type: Article
Keywords: Accounting standards; Assets management; Balance sheets; Financial reporting; Profit and loss accounts; accounting
Subject(s): Accounting
Date Deposited: 20 Mar 2013 16:06
Last Modified: 21 Feb 2017 10:23
Funders: N/A
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4516

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