The new financial statement presentation format | Zendy

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The new financial statement presentation format

Author(s) -

Olsen Lori,

Weirich Thomas R.

Publication year - 2010

Publication title -

journal of corporate accounting and finance

Language(s) - English

Resource type - Journals

eISSN - 1097-0053

pISSN - 1044-8136

DOI - 10.1002/jcaf.20661

Subject(s) - accounting , statement of changes in financial position , financial statement analysis , financial statement , financial accounting , statement (logic) , accounting management , presentation (obstetrics) , business , financial ratio , financial analysis , finance , work (physics) , accounting information system , political science , engineering , medicine , mechanical engineering , audit , radiology , law

In any proposed merger or acquisition, the buyer must critically examine the target company's financial statements. But the way financial statements are presented can frustrate a buyer, who needs clear and precise information about the target company. Now the Financial Accounting Standards Board and the International Accounting Standards Board are working on a joint project to improve how financial statement information is organized and presented. The authors look at this work and give some examples of the new financial statement presentations. © 2011 Wiley Periodicals, Inc.

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