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• W2017796723 abstract "ABSTRACT This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this result is in line with the IASB's option of the two formats, it does not support the IASB's preference for a single statement." @default.
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• W2017796723 date "2006-10-01" @default.
• W2017796723 modified "2023-10-04" @default.
• W2017796723 title "Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1" @default.
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• W2017796723 doi "https://doi.org/10.1080/09638180600920152" @default.
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