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dc.contributor.authorBaksaas, Kjell Magne
dc.contributor.authorStenheim, Tonny
dc.date.accessioned2019-10-25T08:28:32Z
dc.date.available2019-10-25T08:28:32Z
dc.date.created2019-08-30T17:52:25Z
dc.date.issued2019
dc.identifier.citationCogent Business & Management. 2019, 6 (1).nb_NO
dc.identifier.issn2331-1975
dc.identifier.urihttp://hdl.handle.net/11250/2624363
dc.descriptionThis open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.nb_NO
dc.description.abstractThe benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative examples from large accounting firms. Based on this discussion we present a set of alternative financial statements. The paper concludes with proposed modifications of the current financial statements under IFRS.nb_NO
dc.language.isoengnb_NO
dc.rightsNavngivelse 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/deed.no*
dc.titleProposal for improved financial statements under IFRSnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.description.versionpublishedVersionnb_NO
dc.rights.holder© 2019 The Author(s).nb_NO
dc.source.pagenumber24nb_NO
dc.source.volume6nb_NO
dc.source.journalCogent Business & Managementnb_NO
dc.source.issue1nb_NO
dc.identifier.doi10.1080/23311975.2019.1642982
dc.identifier.cristin1720207
cristin.unitcode222,57,4,0
cristin.unitcode222,57,3,0
cristin.unitnameInstitutt for økonomi, historie og samfunnsvitenskap
cristin.unitnameInstitutt for økonomi, markedsføring og jus
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode1


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