Nu se pretează? Nu contează! La noi puteți returna bunurile în 30 de zile
Cu un voucher cadou nu veți da greș. În schimbul voucherului, destinatarul își poate alege orice din oferta noastră.
30 de zile pentru retur bunuri
Master's Thesis from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 1,0, Berlin School of Economics and Law, language: English, abstract: This master thesis deals with Staff Draft of ExposureDraft IFRS X Financial Statement Presentation (IFRS X)and analysis whether it is a boon or bane for the world of international financial reporting. IFRS X is going to replace IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. The analysis is based on a four step approach:1) identification of the deficiencies of IAS 1/IAS 7,2) detection of the changes in the financial statement presentation due to IFRS X,3) analysis of the criticisms on IFRS X and judgment thereon and4) answer to the key question.Within this master thesis, sample financial statements are prepared according to IAS 1/IAS7, IFRS X and IFRS X as adjusted as a result of the conclusions drawn in step 3.