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- W1995628491 abstract "This paper addresses an important issue of presentation in the financial statements, namely the distinction between, on the one hand, the obligations and associated flows arising from the provision of finance to an entity (‘financing’) and, on the other hand, all other activities of the entity (‘operating’). This operating-financing distinction has been well-established in the finance literature since Miller-Modigliani (1958, 1961) and is ubiquitous and of considerable importance in practice in financial markets (e.g. Koller et al, 2005, CFA Institute, 2005, Penman, 2006). Yet accounting standards are under-developed in this area, and there are gaps and inconsistencies in both IFRS and US GAAP. Drawing upon the distinction between nature and function in the presentation of financial statement information, the contributions of the paper are, first, to enhance our theoretical understanding of the operating-financing distinction, which is currently defined in different and unreconciled ways in the literature, and, second, to propose a practical basis for accounting standard-setters to determine requirements for the reporting of financing activity in the financial statements." @default.
- W1995628491 created "2016-06-24" @default.
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- W1995628491 date "2010-03-10" @default.
- W1995628491 modified "2023-09-24" @default.
- W1995628491 title "The Operating-Financing Distinction in Financial Reporting" @default.
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