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• W2582146721 abstract "The elements of the income statement are income and expenses, which, in the balance sheet approach adopted by the IASB, are defined as increases and decreases respectively of net assets. Given that the value of assets and liabilities are determined in the balance sheet, it might be felt that the accountant is faced with no major problems in deciding on the form and content of the income statement. This is very far from being the case. Difficult decisions arise in three broad areas: ■ The point of time at which increases in net assets should be reported in the income statement. This is the revenue recognition problem which is discussed in the section 17.1■ The way in which items of income and expense are presented in the income statement. This is the presentation problem, which is discussed in section 17.2■ The extent to which items of income and expense should not be reported in the income statement but directly in the balance sheet. This is the profit calculation problem, which is discussed in sections 17.3, 17.4 and 17.5" @default.
• W2582146721 created "2017-02-03" @default.
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• W2582146721 date "2002-01-01" @default.
• W2582146721 modified "2023-09-23" @default.
• W2582146721 title "The Income Statement" @default.
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• W2582146721 doi "https://doi.org/10.1007/978-1-137-10538-7_17" @default.
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