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Influences on the Presentation of Annual Accounts
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Economic Topics research papers
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This 4 page paper considers the influences on the preparation of annual accunts. The first part of the paper examines the use of the historical cost convention, how it is used the advantages and disadvantages of its’ use. The second part of the paper look at the role of the investor or shareholder as the defined users, and how the account may be different if other stakeholder groups were the defined users. The bibliography cites 12 sources.
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Pages:
14
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Filename:TS14_TEannual.rtf |
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Paper Title:
Influences on the Presentation of Annual Accounts
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