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International Conference on Information Technology and Scientific Management (ICITSM 2010 E-BOOK)

Tianjin,China,12.20-12.21,2010

ISBN: 978-1-935068-40-2 Scientific Research Publishing, USA

E-Book 1078pp Pub. Date: December 2010

Category: Computer Science & Communications

Price: $220

Title: The Influence of IFRS Financial Statament Presention on Enterprises
Source: International Conference on Information Technology and Scientific Management (ICITSM 2010 E-BOOK) (pp 499-502)
Author(s): Chengjun Shi, Tianjin polytechnic University, Tianjin, China
Qin Pan, Tianjin polytechnic University, Tianjin, China
Abstract: After the 2007 financial crisis, the community questioned the disclosure of accounting financial statements and the current statements defect inherely, the international accounting profession has been committed to reform the system of financial statements. In 2008, IASB & FASB jointly issued a "Discussion paper - Preliminary View on Financial Statements Presentation ". The main content of the report is to improve the the model of presentation: the classification standard of the statement changed from the original accounting elements into the nature of enterprises’ activities. This paper analyzes the new report model on discussion paper and evaluates its impact on the enterprises.
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